Respected Members,
An assessee registered U/s 12A / 80G, Trust. Have not filed ITR for the AY 2025-26.
Total receipts for the Year was only 48K as donation.
So can we file ITR now and what will be the penalty if we file this return pls advice.
Thanks
You can file the late ITR (belated return) for the 12A/80G trust for AY 2025-26 even now, but a late filing fee under Section 234F (typically capped at ₹1,000 given low receipts) may be levied, and missing timely return compliance could affect the trust’s exemption status.
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
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