Donor statement filed annually by 80G-approved entities listing donors and amounts received. Donors need this to claim 80G deduction in their ITR.

What is the due date for ITR-7?

31 October for audit cases (most NGOs), 31 July otherwise. Audit Form 10B / 10BB must be filed before ITR.

Can NGO income be carried forward?

Up to 15% can be accumulated without specific application. For more, Form 10 must specify purpose and period (max 5 years).

What if NGO loses 12A registration?

Income becomes taxable as AOP. Re-registration is possible but during the lapse period taxes may apply. Strict compliance with renewal timelines is essential.

ITR for NGO

Income Tax Return filing for charitable / religious trusts and Section 8 companies — ITR-7, Form 10B / 10BB audit and Section 11 / 12 exemption claims.

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Overview

Understanding ITR for NGO

ITR Filing for NGOs is the process of submitting details of an organization's income, donations, grants, expenditures, assets, liabilities, and tax-related information to the Income Tax Department. It is an essential statutory compliance requirement for Trusts, Societies, Section 8 Companies, and other non-profit organizations operating in India. Whether an NGO is registered as a Trust, Society, or Section 8 Company, filing an Income Tax Return is important for maintaining tax compliance and preserving eligibility for various exemptions and registrations under the Income Tax Act, 1961 — and reflects the organization's commitment to accountability and good governance.

Why Legal Door

Built for Outcomes, Trusted Pan-India

Specialist lawyers, transparent pricing and end-to-end execution from first call to final order.

NGO-Specialist Counsel

Section 11-13 jurisprudence, anonymous donations, accumulation strategy.

Form 10BD Donor Reporting

Annual donor reporting for 80G donations — accurate and timely.

FCRA Coordination

For NGOs receiving foreign contribution — FCRA + IT Act alignment.

12AB Re-registration

Periodic re-registration filings handled with full documentation.

What We Cover

Key Highlights

Statutory Compliance

Maintains Tax Exemption Eligibility

Enhances Transparency

Builds Donor Confidence

Supports Grant Applications

Improves Organizational Credibility

Facilitates Regulatory Compliance

Avoids Penalties and Notices

Strengthens Financial Governance

Supports Long-Term Sustainability

Our Process

How We Help You

A straightforward, transparent path from first call to resolution.

1Books of Account

Maintain books per Section 12A(b) — receipts, payments, bank, donor records.

2Audit

Form 10B (income > ₹5 crore or foreign contribution) or 10BB by CA.

3Form 10BD

Donor reporting before 31 May for 80G donations of previous year.

4ITR-7 Filing

File on income-tax portal within due date (31 October for audit / 31 July otherwise).

5E-Verification

DSC-based verification within 30 days.

Legal Framework

Applicable Laws & Regulations

Key statutes, rules and judicial precedents that govern this service.

Income-tax Act, 1961 — Sections 11-13

Charitable / religious trust exemptions.

Section 12A / 12AB

Registration of charitable trusts; 5-year periodic re-registration.

Section 80G

Donor income-tax benefit certification.

FCRA, 2010

Foreign contribution receipt and accounting.

Avoid These Mistakes

Common Pitfalls

Costly errors we routinely help clients fix — or better, avoid altogether.

Late Form 10BD

Missing 31 May deadline disqualifies donors from 80G benefit — reputational and legal damage.

Excessive Accumulation

Accumulation beyond 15% (Section 11(1)(a)) without Form 10 is fully taxable.

Anonymous Donations

Anonymous donations exceeding 5% of total / ₹1 lakh attract 30% tax under Section 115BBC.

Re-registration Lapse

Failing to re-register under Section 12AB before expiry of provisional / regular registration disqualifies exemption.

FAQs

Common Questions

Everything you need to know before you begin

NGOs registered under Section 12A / 12AB and applying income for charitable / religious purposes are exempt under Section 11. Compliance with conditions (audit, accumulation, anonymous donation rules) is mandatory.

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Related Services

Society Registration (NGO)

Trust Registration (NGO)

12A & 80G Registration

FCRA / FEMA Registration

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