whether mca compulsory before filling it

my client formed a company in December 2018, now he want to file income tax.

the problem is he not yet file inc 22 active form and other mca work
is it possible to file it return
Replies (2)
Due date for filing FORM GSTR-3B for the month of July 2019 has been extended to 22.08.2019. Notification awaited.
Filing of ITR Is a statutory obligation for companies ,whether have nil or zero income and it don't have any correlation with MCA, File return by 30/9

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