Income Tax Return not filing by Temple Committee

The similiar case has been faced by one of our client, Ill try to give some inputs regarding your query.

The first query you are asking is , regarding Income Tax assessment, definitely the Income tax department will start the assessment under section 147. If the return of income has not been filed and if there is a huge transaction In the trusts bank account. On the basis of transactions reported in form 26 or AIS income tax dept will issue the notice. 

So to tackle this issue , trust should file its return of income, get its accounts audited. (Can claim exemption under section 11 after obtaining 12A registration certificate)

And apart from IT and GST dept will also send notice regarding bank transaction, if the trust has taxable income such as rent from commercial complex, Tendor income from vocant land (Fest or Jatre), business income etc. So it's better to prepare books of accounts and should maintain all the records like receipts and vouchers etc. And should get it's accounts audited. 

And second issue regarding the freeze of bank account you need to consult a lawyer in this matter.  Thank you. 

Thank you for the valuable guidance sir.