ITR-7 — Trusts, NGOs &
Charitable Institutions
- ITR-7 is the Income Tax Return form filed by persons and institutions required to furnish return under Section 139(4A), 139(4B), 139(4C), or 139(4D) — primarily charitable and religious trusts, NGOs, political parties, research institutions, universities, and approved funds.
- Unlike other ITR forms, ITR-7 is about proving that the trust has properly applied its income for charitable/religious purposes, maintained required registrations, and complied with exemption conditions under Sections 11, 12, and 13.
- The primary focus: Is at least 85% of income applied for stated charitable objects? Are investments in Sec 11(5) specified modes? Is registration valid and renewed on time?
- Without a valid Sec 12AB registration — the trust's entire income becomes taxable at maximum marginal rate. Registration is the foundation of ITR-7 filing.
Charitable Trust — Sec 139(4A)
Any trust established for charitable or religious purposes, registered u/s 12AB — must file ITR-7 if income exceeds basic exemption limit.
Religious Trust — Sec 139(4A)
Temples, mosques, churches, gurudwaras with Sec 12AB registration — must file ITR-7 annually regardless of income amount.
NGO / Society — Sec 139(4A)
NGOs and societies registered under Societies Registration Act with Sec 12AB / 80G approval — mandatory ITR-7 filing.
Political Party — Sec 139(4B)
Registered political parties whose total income (before exemption) exceeds basic exemption limit must file ITR-7.
Research / Scientific Institution — Sec 139(4C)
Scientific research associations, news agencies, hospitals, educational institutions approved u/s 10(23C) — file ITR-7 under Sec 139(4C).
University / Educational Institution — Sec 139(4D)
Universities, colleges, and institutions not required to furnish return under any other provision — file ITR-7 under Sec 139(4D).
| Entity Type | Correct ITR Form | Important Note |
|---|---|---|
| Charitable / Religious Trust with Sec 12AB | ITR-7 u/s 139(4A) | Without valid 12AB — income fully taxable. Registration is mandatory. |
| NGO / Society with 80G Approval | ITR-7 u/s 139(4A) | Must file Form 10BD and issue Form 10BE to donors annually. |
| Political Party | ITR-7 u/s 139(4B) | Only if income before exemption exceeds basic exemption limit. |
| Approved Research Institution / Hospital | ITR-7 u/s 139(4C) | Approval u/s 10(23C) required. CBDT notified list applies. |
| Sec 8 Company NOT claiming u/s 11 | ITR-6 — NOT ITR-7 | Sec 8 companies without 12AB registration use ITR-6. |
| Partnership Firm / LLP | ITR-5 — NOT ITR-7 | Firms are never ITR-7 filers regardless of purpose. |
| Document / Record | What It Is & Why It Is Needed |
|---|---|
| PAN of Trust / NGO / Institution | Entity PAN in the trust's name — not trustee's personal PAN. Mandatory for ITR-7 filing. |
| Trust Deed / MOA / Constitution Document | Original deed with charitable objects. Objects must qualify as charitable u/s 2(15). |
| Sec 12AB Registration Certificate | Core exemption certificate. Without valid 12AB — NO exemption u/s 11/12. Renewal every 5 years via Form 10AB. |
| Sec 80G Approval Certificate | Required if trust issues 80G certificates to donors. Must be renewed every 5 years via Form 10AB. |
| Audited Income & Expenditure Account | Complete financial statement for FY 2025-26. All income and charitable expenditure with schedules. |
| Audited Balance Sheet (31 Mar 2026) | Assets: cash, bank, investments, fixed assets, advances. Liabilities: corpus, trust funds, creditors. |
| Audit Report — Form 10B / Form 10BB | Form 10B for trusts u/s 12A/12AB (income > Rs.5L). Form 10BB for u/s 10(23C) institutions. Filed by CA. |
| Form 10BD — Annual Donor Statement | Statement of all donations received — filed on IT portal by 31 May. Basis for Form 10BE issue to donors. |
| Form 9A / Form 10 — Accumulation | If income not applied — must file before ITR due date. Form 9A (extension) or Form 10 (specific purpose). |
| Donation Register with Donor PAN | Donor-wise: name, PAN, amount, mode. Corpus vs non-corpus donations separated. Anonymous donation disclosure. |
| Proof of Application of Income (85%) | Bills, vouchers, payment proofs for all charitable activities. Capital expenditure = 100% application. |
| Sec 11(5) Investment Records | Trust corpus must be in Govt securities, FDs, post office, public sector bonds. Non-compliance = taxable. |
| FCRA Registration (if foreign funds) | If receiving foreign contributions — FCRA registration certificate from MHA. Annual return FC-4 mandatory. |
| Form 26AS of Entity | Login with trust's PAN. Verify TDS on interest, rent, advance tax. Match with books before filing. |
85% Application Rule — Sec 11
At least 85% of income received during the year must be applied for charitable/religious purposes in India. Capital expenditure counts as 100% application. Staff salaries for charitable work = application.
If application falls below 85% — apply before return due date OR file Form 9A/Form 10 before ITR-7.
Accumulation — Form 9A & Form 10
Form 9A: Apply for one-year extension to apply income. Must be filed BEFORE ITR due date.
Form 10: Declare accumulation for specific purpose — allowed for up to 5 years. Must specify exact purpose.
Accumulated funds must be invested ONLY in Sec 11(5) specified modes.
Violations Under Sec 13 — Exempt Status Lost
Sec 13 lists conditions where trust LOSES exemption: Funds used for benefit of specified persons (trustees, founders), non-arm's length transactions, investment in prohibited modes (private company shares, speculative assets), income applied outside India without prior CBDT approval.
Anonymous Donations — Sec 115BBC
Anonymous donations exceeding Rs.1,00,000 OR 5% of total donations (whichever is higher) are taxable @30% flat.
Always collect donor PAN, name, address — especially for cash donations. Cash donation limit: Rs.2,000 for 80G deduction.
Registration Check & Document Collection
Verify Sec 12AB and 80G registration validity. Collect trust deed, audited I&E account, Balance Sheet, donation register, Form 10BD filing status, investment records, and Form 26AS.
⏱ 1-2 daysIncome Computation & 85% Application Verification
Review total income — donations, interest, rent, grants. Verify charitable application is at least 85%. Check Sec 11(5) investments. Prepare Form 9A/Form 10 if accumulation needed. CA prepares audit report Form 10B/10BB.
⏱ 1-2 daysAudit Upload & ITR-7 Submission
Form 10B/10BB uploaded on IT portal by CA with UDIN. Form 9A/Form 10 filed if applicable. ITR-7 filed on e-Filing portal using trust's PAN. Verification by authorised signatory via DSC or EVC.
⏱ Same day once readyForm 10BD, Donor Certificates & Ongoing Support
Ensure Form 10BD filed by 31 May. Form 10BE (donor certificates) issued. Guide on refund tracking, FCRA annual return, and responding to IT department notices.
⏱ 1-3 days| Compliance / Filing Category | Due Date (AY 2026-27) | Notes |
|---|---|---|
| Form 10BD — Annual Donor Statement | 31st May 2026 | Statement of all eligible donations received in FY 2025-26. File on IT portal. |
| Form 10B / 10BB — Audit Report | 31st October 2026 | Filed by CA before ITR-7 submission. UDIN mandatory on audit report. |
| Form 9A / Form 10 — Accumulation | Before ITR due date | Must be filed BEFORE ITR-7. Filing after ITR = not valid. |
| ITR-7 Filing — All Cases | 31st October 2026 | Applies to all trusts, NGOs, institutions — audit and non-audit alike. |
| FCRA Annual Return (FC-4) | 31st December 2026 | For trusts registered under FCRA receiving foreign contributions. |
| Sec 12AB Renewal — Form 10AB | At least 6 months before expiry | File well in advance to avoid gap in exemption status. |
| Belated Return (Sec. 139(4)) | 31st December 2026 | Late filing — penalty u/s 234F applicable. |
| Revised Return (Sec. 139(5)) | 31st March 2027 | Correct errors in original ITR-7 — no additional penalty. |
Self-Filing by Trust Committee
Trust's management committee or in-house accountant prepares accounts and files ITR-7 with CA audit support. Suitable for large trusts with dedicated finance teams.
Expert-Assisted Filing (Recommended)
Our specialists handle the entire process — registration verification, audit coordination, 85% application check, Form 10BD filing, and ITR-7 submission. Ideal for NGOs, societies, and religious trusts.
Annual Compliance Package
We manage all trust compliance annually — Form 10BD, donor certificates, audit report, 12AB renewal tracking, FCRA return, and ITR-7. Ideal for growing NGOs and institutions.
Expired Sec 12AB Registration Not Renewed
If 12AB expires, trust loses exemption. Renewal must be done at least 6 months before expiry.
Form 10BD Not Filed by 31 May
Donors cannot claim 80G deduction. Trust may face penalty and donor complaints — seriously damaging fundraising.
Form 9A / Form 10 Filed After ITR
These forms must be filed BEFORE ITR. Filing in wrong sequence = accumulation claim rejected and surplus income taxable.
Not Segregating Corpus from Non-Corpus Donations
Corpus donations do not form part of income. Mixing leads to wrong 85% computation and incorrect exemption claim.
Investing Corpus in Non-Sec 11(5) Modes
Trust funds invested in private company shares, crypto, or non-approved instruments violates Sec 13 — trust loses exemption.
Audit Report Uploaded After ITR Filing
Form 10B/10BB must be uploaded BEFORE filing ITR-7. If filed after, ITR is treated as defective return.
| Frequency | Compliance | Due Date / Deadline |
|---|---|---|
| Monthly | TDS Deposit on salary to staff, rent, professional fees | By 7th of each month (30 April for March TDS) |
| Ongoing | Maintain donor register — PAN, amount, mode, corpus/non-corpus | Throughout the year — before each donation receipt issued |
| Quarterly | TDS Returns (Form 24Q for salary / 26Q for others) | 31 Jul / 31 Oct / 31 Jan / 31 May |
| Annual | Form 10BD — Donor Statement Filing | 31 May 2026 (for FY 2025-26 donations) |
| Annual | Form 10BE — Issue to Each Donor | Immediately after Form 10BD filing — auto-generated by portal |
| Annual | Audit Report — Form 10B or Form 10BB | 31 October 2026 (must upload before ITR) |
| Annual | Form 9A / Form 10 (if accumulation needed) | Before 31 October 2026 — must precede ITR filing |
| Annual | ITR-7 Filing | 31 October 2026 |
| Annual | FCRA Annual Return — Form FC-4 | 31 December 2026 (for FCRA-registered trusts) |
| Annual | Sec 12AB Renewal — Form 10AB | At least 6 months before certificate expiry date |
- Verify ITR-7 immediately via DSC of authorised signatory or EVC — ITR is not valid until verified.
- Ensure Form 10BE (donor certificates) have been generated and dispatched to all eligible donors — check on IT portal under Form 10BD status.
- Save the filed ITR-7 PDF, ITR-V acknowledgement, Form 10B/10BB audit report, and Form 10BD confirmation — required for grant applications, FCRA compliance, and future assessments.
- Review Sec 12AB and 80G certificate expiry dates — plan renewal via Form 10AB well in advance (minimum 6 months before expiry).
- File revised return u/s 139(5) if any error is found — allowed until 31 March 2027 without penalty.
PAN of Trust | Sec 12AB Registration | 80G Approval | Trust Deed / MOA
Audited I&E Account + Balance Sheet | Form 10B / 10BB (Audit Report) | Donation Register
Form 10BD Filed | Form 9A / Form 10 (if accumulation) | Form 26AS of Entity
Who files: Trusts / Institutions u/s 139(4A) / 4B / 4C / 4D — Charitable / Religious / Research / Political Party
| # | Document / Information Required | Details / What to Check | Mandatory? | Source |
|---|---|---|---|---|
| A. ENTITY IDENTIFICATION | ||||
| 1 | PAN of Trust / Institution | Mandatory | Yes | IT Dept |
| 2 | Name of Trust / Institution | As per deed / registration | Yes | Trust deed |
| 3 | Date of Creation / Establishment | As per deed | Yes | Trust deed / MCA |
| 4 | Nature of Entity | Charitable / Religious Trust, Research Institution, Political Party, University, etc. | Yes | Trust deed / Registration |
| 5 | Registration under relevant Act | Bombay Public Trust Act, Societies Registration Act, Sec 8 Company, etc. | Yes | Registration certificate |
| 6 | Section under which return filed | 139(4A) / 139(4B) / 139(4C) / 139(4D) | Yes | Self determination |
| B. REGISTRATION / EXEMPTION STATUS | ||||
| 7 | Sec 12A / 12AA / 12AB Registration | Old registration u/s 12AA or new u/s 12AB | Yes | ITAT / IT Dept order |
| 8 | Sec 80G Approval Certificate | If trust is approved for donor deductions | If applicable | IT Dept order |
| 9 | FCRA Registration | If receiving foreign contributions | If applicable | MHA / FCRA portal |
| 10 | DARPAN Registration (NGO Darpan) | Government grants require NGO Darpan ID | If applicable | NITI Aayog portal |
| 11 | CSR Registration / Form CSR-1 | If receiving CSR funds | If applicable | MCA portal |
| 12 | Re-registration u/s 12AB (Form 10A / 10AB) | Mandatory re-registration due every 5 years | Verify status | IT portal |
| C. INCOME DETAILS | ||||
| 13 | Voluntary Contributions / Donations | Corpus + Non-corpus donations separately | Yes | Books of account / Donor receipts |
| 14 | Corpus Donations | Do not form part of income — but disclose separately | Yes | Books / Donor letters |
| 15 | Grants Received | Government / Foreign grants | If applicable | Grant agreements |
| 16 | Interest / Dividend Income | From investments of trust funds | If applicable | Bank statements / AIS |
| 17 | Rental Income from Trust Property | From properties owned by trust | If applicable | Rent receipts |
| 18 | Income from Business undertaking | If trust runs any business u/s 11(4) | If applicable | Business books |
| 19 | Anonymous Donations u/s 115BBC | Taxable @30% if >₹1 Lakh or 5% of total donations | If applicable | Donor register |
| D. APPLICATION OF INCOME | ||||
| 20 | Amount Applied for Charitable Purposes | Must apply ≥85% of income during the year | Yes | Books of account |
| 21 | Proof of Application | Bills, vouchers, payment records for charitable activities | Yes | Physical / Digital records |
| 22 | Accumulation u/s 11(2) — Form 9A / 10 | If income not applied — must file Form 9A / 10 before due date | If applicable | IT portal |
| 23 | Amount Accumulated & Purpose | Specific purpose and period of accumulation | If applicable | Form 10 / Board resolution |
| 24 | Investments in Specified Modes | Trust corpus must be invested in Sec 11(5) permitted investments | Yes | Investment records |
| E. AUDIT & COMPLIANCE | ||||
| 25 | Audit Report — Form 10B | Mandatory if income >₹5 Lakh; filed by CA | Yes (if >₹5L) | CA certificate |
| 26 | Audit Report — Form 10BB | For institutions u/s 10(23C) | If applicable | CA certificate |
| 27 | Audited Accounts (P&L + Balance Sheet) | Financial statements of trust | Yes | CA / Auditor |
| 28 | Foreign Contribution Report (FC-4) | Annual return under FCRA | If FCRA registered | MHA portal |
| F. TDS & TAX COMPLIANCE | ||||
| 29 | Form 26AS of Trust | TDS credits on interest, rent, etc. | Yes | TRACES / IT portal |
| 30 | AIS of Trust | Income reported by third parties | Yes | IT portal |
| 31 | TDS Returns filed by Trust | If trust is deducting TDS on salary, rent, etc. | If applicable | TRACES |
| 32 | Advance Tax / Self Assessment Tax | If trust has taxable income (anonymous donations, business income) | If applicable | Bank / IT portal |
| G. FORM 10BE — DONOR COMPLIANCE | ||||
| 33 | Form 10BD Filing | Annual statement of donations received — file by 31 May | Yes | IT portal |
| 34 | Form 10BE Issue to Donors | Certificate to each donor for 80G deduction claim | Yes | IT portal |
| 35 | Donor Register Maintenance | PAN, amount, mode of payment for all donors | Yes | Trust records |