Non submission of ITR in respect of cooperative Society?

if non submission of ITR in respect of cooperative Society(audit able) for last 2 years.in this year the society should file the ITR or wind up? what we should do?
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Quick Summary
This discussion addresses a cooperative society that has failed to submit its Income Tax Return (ITR) for the past two years. The core question is whether the society should now file the outstanding ITR or proceed with winding up. Advice suggests checking for a PAN and annual income, with a recommendation to file the ITR-U (updated return) as a priority.

Do you have PAN ?

How much is the annual income?
It's better to file itr u first.

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