Trusts that are related to estates can elect a fiscal year, even if there are no probate assets.  See Section 645.  But the election must be made by the due date of the first return, which here would be August 15, for an April 30 ending date.  

But exactly what happened to that IRA? If the trust was named beneficiary, did it collect all the cash, then distribute it to the heir?  Or did it figure out how to get around that and roll it over as an inherited IRA?