Trust audit

Unregistered trust is taxed as an AOP. If the shares of the members are determinant & all members  have below taxable incomes then tax at slab rate is applicable Otherwise, maximum marginal rate tax will be payable. ITR 5 will be used for filing return. Audit is not mandatory.

However if you are planning for registration u/s 12AA, you can get the accounts audited voluntarily.

registration of trust under income tax >> u/s 12a (can be done ONLINE)

for exemption w.r.t donations >> u/s 80g