If a charitable trust registered u/s 12AA files its return of income after 30 Sept then whether the exemption available u/s 11 is not allowable and tax is to be imposed on total receipts. Whether there is any other penalty for late filing of return.

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As per the amendment section 11 exemption to charitable trust will be applicable only when the return us 139(4c) is filled within due mentioned us 139(1)..I am not exactly remembering the section but there is a penalty @ 100 per day for the late period subject to maximum of 10,000... Section number should be 271FA