All Senior Citizens are exempted from Filing ITR?

First of all, there is only one provision in Income Tax Act as of now which is specifically for Senior Citizen.

Section 194P is introduced in Income Tax Act,1961 vide Finance Act, 2021.

Section 194P is TDS (Tax Deducted at Source) section for Specified Banks* on how to deduct TDS of Specified Senior citizen**.

*Specified Banks meaning Bank as Notified by Central Government.

**Specified Senior Citizen meaning,
A Resident Individual who has attained age of 75 years or more at any time during the Previous year,
And has only income in the Nature of Pension and Interest Income received or receivable from any account maintained by such Individual in the same specified Bank in which he is receiving his Pension Income,
And has Furnished Declaration to Specified Bank.
If ALL of above conditions are satisfied, then only that Specified Resident Senior Citizen does not require to File ITR.

Otherwise if a Resident Senior Citizen who is above age of 75 years is having more than One Bank Account and receiving Interest Income (FD, RD Interest) has to File ITR as per Normal provisions under section 139(1).

FOR INDIVIDUALS/HINDU UNDIVIDED FAMILY: AGE 60 OR MORE (SENIOR CITIZEN) For A.Y 2022-23 F.Y. 2021-22

FOR INDIVIDUALS/HINDU UNDIVIDED FAMILY: AGE 80 OR MORE (VERY SENIOR CITIZEN) For A.Y 2022-23 F.Y. 2021-22