Regarding itr7

A Trust has filed itr 7 after due date for AY 2018-19 but now CPC has raised a demand without giving exemption . how to rectify it
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Quick Summary
This discussion addresses a Trust that filed its ITR 7 after the due date for AY 2018-19, resulting in a demand from the CPC without exemption. It clarifies that for AY 2018-19 onwards, filing the Income Tax Return (ITR) on or before the due date is mandatory for Trusts to avail exemptions under sections 11 and 12, especially if accumulation under section 11(2) was claimed.

If the Trust had made accumulation u/s 11(2) then return has to file compulsorily on and before due date otherwise exemption will not be allowed.

TRUST must filed the return before due dates to avail the benefits of exemption i/s 11 & 12 . 

Yes from A.Y. 2018-19 trust shall file ROI on and before due date in order to avail exemption under sec 11 & 12.
There is any possibility to take exemption

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