In our opinion , the societies registration act per se , does not mandate any audit by CA ,however this can be brought by the Memorandum of association , apart from the rules and regulation therein . Thus such type of clause on the MOA is always inserted for the purpose of accounts and audit .
Filling of the ITR is in the domain of Inomce tax Act , and the relevant section 139 tigers bases on its income . Further section 11, 11A, 12 , 13 also get triggered where the assessee has claimed any exemption . Section 44AA, 44AB also get triggered related to books of account and getting the accounts audited by the auditor .