Itr for newly incorporated company.

I have a Company Incorporated on 21st March, 2011 and the PAN was issued on 9th April, 2011.

No transaction has been done by the Company till date i.e till 26th August, 2011.

Only pre-incorporation expenses are there.

Please advice on the following questions:

1. Do we have to file the ITR from 21st March 2011 to 31st March, 2011.

2. If yes, do we need to get the Balance sheet made and AUDITED, since for MCA filing we donot need to make the balance sheet for these 10 days and we can club it in the next FY.

Please advice since I have tried to go through various post and none of them makes it clear.

Thanks

Dinesh Bharat.