Itr filing is necessary?

Yes, it is mandatory.

File ITR U i.e. updated return u/s. 139(8A) of the act, on or after 01.04.2023.

Yes, it is necessary to file ITR in your case. you may file ITR with paying the prescribed fine. If the date lapses to file ITR then you would have to make an application before your jurisdictional Principal Commissioner of Income Tax for condonation of delay. After his order of condonation of delay you may file ITR.

IN THIS CASE
1. ITR FILING IS NECESSARY.
2. YOU CAN EASILY FILE YOUR RETURNS NOW ALSO BY SENDING A REQUEST THRU DEDICATED LOGIN DASHBOARD PAN ID.

It's above basic exemption limit and you must file ITR

You compulsorily required to file your return. File ITR-U.

Apply for condonation of delay if possible and request AO to issue notice u/s 148 and you may file ITR under section 148

No need to go for condonation as ITR-U is available now.