ITR-7 Filing for Trusts, Societies and NGOs
ITR-7 filing is the income tax return for charitable and religious trusts, societies and institutions that claim exemption. For FY 2025-26 it is filed on the Income Tax e-filing portal, with the Form 10B or 10BB audit report where required. We prepare the return, match it to your accounts and file it.
What it is
ITR-7 is the return form for persons who must file under Section 139(4A), 139(4B), 139(4C) or 139(4D). In practice, that means charitable or religious trusts, societies, section 8 companies claiming exemption, political parties, scientific research bodies, universities and colleges.
For FY 2025-26 (AY 2026-27) the Income-tax Act, 1961 still applies, so you file ITR-7 with Form 10B or 10BB and, where income is accumulated, Form 9A or Form 10. From tax year 2026-27 the Income-tax Act, 2025 starts, with new form numbers such as Forms 108, 109 and 112.
Who it applies to
Registered charitable trusts
Think of a Faridabad charitable trust running a dispensary on donations. A public trust registered with the Sub-Registrar or Charity Commissioner and holding a 12A or 12AB registration files ITR-7 every year, even in a year with low income.
Societies and section 8 companies
A society registered under the Societies Registration Act, or a section 8 company claiming exemption, uses ITR-7 as well.
Institutions and research bodies
Universities, colleges, hospitals and research associations that claim exemption use ITR-7 under Section 139(4C) or 139(4D). Political parties file it under Section 139(4B).
Why it matters
It keeps your exemption intact
Your exemption depends on ITR-7 filing on time, with a valid audit report and the right form. A wrong ITR form or a missing audit report puts the claim at risk.
It supports your donors
Donors who claim a deduction need your Form 10BD and certificate to match. A clean ITR-7 and a matching donation statement avoid notices on both sides.
It keeps registration and grants alive
Banks, CSR partners and grant agencies ask for your latest ITR-7 acknowledgment, audited accounts and registration order before they release funds.
Documents required
Entity papers
- PAN of the trust, society or company
- 12A or 12AB registration order and 80G approval, if any
- Trust deed, society bye-laws or MOA and AOA
Accounts
- Income and expenditure account, receipts and payments, balance sheet
- Bank statements and fixed deposit certificates
- Donation register with donor names and PAN
Audit and compliance
- Form 10B or Form 10BB audit report
- FCRA records and FC-4, if you receive foreign funds
- Form 10BD donation statement and TDS certificates
How it works
Pick the right audit form
Form 10B is needed where total income before exemption is above ₹5 crore, any foreign contribution was received, or income was applied outside India. Otherwise Form 10BB is used. A practising CA signs the report; we prepare the schedules and coordinate.
Build the income and application statement
We map receipts to heads of income, work out the 85 per cent application, and note any amount accumulated under Form 9A or Form 10.
File Form 10BD and then ITR-7
We file the donation statement first if it is due, then complete ITR-7 filing on the Income Tax e-filing portal and pay any tax due.
Verify the return and keep the record
ITR-7 can be verified with a digital signature, an EVC, an Aadhaar OTP or a signed ITR-V sent to CPC Bengaluru within 30 days. We file the acknowledgment with your records.
Timelines
Non-audit entities
31 July 2026 for FY 2025-26. If that date has passed, a belated return can be filed up to 31 December 2026.
Audit cases
The CBDT extended the dates on 28 September 2026: audit report by 21 October 2026 and ITR-7 by 21 November 2026 for those who need an audit.
Tax year 2026-27 onwards
Under the Income-tax Act, 2025, the audit report is Form 112, due one month before the return date. The return is due 31 October 2027 for audit cases.
What happens if you miss the ITR-7 deadline
Belated return and carry-forward
You can still file a belated return by 31 December 2026, but you risk losing carry-forward benefits and inviting questions on the exemption.
Form 10BD default
Late Form 10BD attracts ₹200 per day under Section 234G and a penalty of ₹10,000 to ₹1 lakh under Section 271K.
Condonation needs a reason
CBDT Circular No. 6/2024 allows condonation of delay in Forms 9A, 10, 10B and 10BB on genuine hardship, but only on application and approval.
Which return form fits your entity
Here is the catch: picking the wrong ITR form is one of the common reasons for a defective return notice. Here is the quick map.
| Entity | Usual return | Audit report |
|---|---|---|
| Charitable or religious trust claiming exemption | ITR-7 | Form 10B or 10BB |
| Society with 12AB registration | ITR-7 | Form 10B or 10BB |
| Section 8 company claiming exemption | ITR-7 | Form 10B or 10BB; the Companies Act audit continues separately |
The wider yearly calendar, including FCRA and donor reporting, is in our trust annual compliance service. The audit report itself is covered under NGO audit, and registration or renewal under 12A and 80G registration.
Frequently asked questions
Who needs to file ITR-7?
ITR-7 is for persons who must file under Section 139(4A), 139(4B), 139(4C) or 139(4D). That covers charitable and religious trusts, societies, section 8 companies claiming exemption, political parties, research associations, universities and colleges. If your entity holds a 12A or 12AB registration, ITR-7 is almost certainly your form. We confirm it from your registration order.
What is the due date for ITR-7 for FY 2025-26?
The usual due date is 31 July 2026 for entities that need no audit. For entities that need an audit, the CBDT moved the audit report date to 21 October 2026 and the ITR-7 date to 21 November 2026 on 28 September 2026. A belated return can be filed up to 31 December 2026. We track the dates against your case.
Is an audit mandatory for a trust or NGO?
An audit is required where total income before claiming exemption exceeds the maximum amount not chargeable to tax. The report goes in Form 10B or 10BB, signed by a practising chartered accountant, at least one month before the return due date. We coordinate with the auditor.
What is the difference between Form 10B and Form 10BB?
Form 10B applies where total income before exemption exceeds ₹5 crore, any foreign contribution was received or income was applied outside India. Form 10BB applies in the other audit cases. Using the wrong one can make the report defective and put the exemption claim at risk. We check the thresholds before the audit begins.
Can a trust file ITR-7 after the due date?
Yes. A belated ITR-7 can be filed up to 31 December 2026 for FY 2025-26. Delay in the audit forms 9A, 10, 10B and 10BB can be condoned under CBDT Circular No. 6/2024 on genuine hardship, but that needs an application. The earlier you file, the fewer questions you face. We prepare it quickly.
Do we need Form 10BD along with ITR-7?
Form 10BD is separate. A trust or institution that received donations eligible for deduction files a donation statement by 31 May after the year ends and gives donors Form 10BE. Late filing costs ₹200 per day under Section 234G and a penalty of ₹10,000 to ₹1 lakh under Section 271K. We file the 10BD before ITR-7.
How is ITR-7 verified?
ITR-7 can be verified using a digital signature certificate, an EVC, an Aadhaar OTP, or a signed ITR-V posted to CPC Bengaluru within 30 days of filing. Political parties must use a digital signature. Choose the method that your trustees can complete quickly. We tell you which signatory should log in and when.
What changes for tax year 2026-27 under the Income-tax Act, 2025?
The Income-tax Act, 2025 applies from 1 April 2026. Form 10B and 10BB become Form 112, Forms 9A and 10 become Forms 108 and 109, and Form 10BD becomes Form 113, due 31 May. Existing registrations continue until their original expiry. We keep your records ready for both regimes.
What if our 12A registration is expiring soon?
You must apply for renewal at least six months before the registration expires, using the form under Section 332 of the Income-tax Act, 2025. Missing the window can attract tax on accreted income. A renewal is easier when your ITR-7 and audit reports for the last years are already clean, so we review those first.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government charges you may meet on this route: there is no portal fee to e-file ITR-7. Late Form 10BD costs ₹200 per day under Section 234G, with a penalty of ₹10,000 to ₹1 lakh under Section 271K. Tax, if any, is payable on income that is not applied or accumulated as the law requires.
Ready to begin?
Share your latest accounts and registration order. We will tell you which form applies and how much time you have left.