School Compliance for Trusts and Societies — Tax, Fees and Recognition
A private school in India answers to several regulators at once: the Registrar who registered its trust or society, the Income Tax Department, the state education department and, if affiliated, its board. We keep the trust or society, its tax exemption, its fee filings and its recognition papers in order, year after year.
What it is
School compliance is the yearly set of filings, records and approvals that a privately managed school must keep up. It covers the school and the body that owns it, usually a trust, a society or a Section 8 company.
The main laws are the Right of Children to Free and Compulsory Education Act, 2009 (RTE Act), the state school education law (in Haryana, the Haryana School Education Act, 1995 and the Haryana School Education Rules, 2003), the Income-tax Act, 2025 (sections 332 and 354, which replaced 12A/12AB, 10(23C) and 80G from 1 April 2026) and the GST law. Returns go on the Income Tax e-filing portal and the state education portal.
Who it applies to
Your school is run by a trust or society
Most private schools in Haryana belong to a registered public trust, or to a society under the Haryana Registration and Regulation of Societies Act, 2012.
Your school sits in a Section 8 company
Add company-law filings on top: board meetings, the AGM, and AOC-4 and MGT-7 with the ROC.
You want or hold board affiliation
CBSE affiliation needs a registered society, registered trust or Section 8 company of a non-proprietary character.
Why it matters
Keep fee surplus tax-free
Apply at least 85% of income to the school’s objects and a registered non-profit pays no tax on it. Lose the registration and the surplus is taxed like any business profit.
Protect your recognition
Section 18 of the RTE Act bars any private school from running without a certificate of recognition.
Answer parents with paper, not promises
Fee complaints in Haryana go to the divisional Fee and Fund Regulatory Committee. When a parents’ group objects to a fee hike, a filed Form VI and audited accounts end the argument fast.
Documents required
From the trust or society
- Registered trust deed or memorandum and bye-laws
- Registration certificate and PAN
- Section 332 (old 12A/12AB) registration order and Section 354 (old 80G) approval, if held
- List of trustees or governing body members with ID proof
- Minutes of meetings and resolutions
From the school
- Recognition certificate and affiliation letter
- Land and building documents, lease if any
- Building safety and fire certificates
- Fee structure for current and previous year
- Admission register, including RTE seats
Accounts and payroll
- Fee receipts register and bank statements
- Salary register, PF and ESI challans
- TDS returns and Form 16 data
- Donation receipts and donor details
- Previous year audited accounts
A school’s compliance year at a glance
| Area | What is filed | When |
|---|---|---|
| Fees (Haryana) | Form VI fee statement to the education department, displayed on notice board and website | By 1 February for the next session (often extended by the department) |
| Donations | Form 113 statement of donations; Form 114 certificates to donors | By 31 May |
| Income tax audit | Audit report in Form 112 (Form 10B/10BB for FY 2025-26) | 30 September (21 October 2026 for FY 2025-26) |
| Income tax return | ITR-7 | 31 October (21 November 2026 for FY 2025-26) |
| Registration renewal | Form 105 under Section 332 | At least six months before the registration expires |
| Payroll | TDS returns, PF and ESI | Monthly and quarterly |
Here is the catch: nobody sends a reminder. A Faridabad school that files ITR-7 on time but forgets Form 112 can lose that year’s exemption, though every rupee went into classrooms.
How it works
Read the deed and past filings
We go through the deed or bye-laws, tax orders and recent returns.
Set up a compliance calendar
We list every due date and share it with your bursar.
Keep the books the way the tax law reads them
We keep fee income, donations, corpus and capital spending apart. That way the 85% application test shows up on a single page. Schools using our school management software can export fee data straight into the books.
File the tax, fee and donation returns
We file Form 112, ITR-7, Forms 113 and 114, TDS returns and Form VI.
Renew before anything expires
Registration under Section 332 is time-bound. In practice, schools forget it because the last order came five years ago. We file Form 105 well before the six-month cut-off.
Timelines
File the fee statement by 1 February
Private schools in Haryana file Form VI with their fee structure for the coming session. Skip it and the school may be barred from raising fees.
Finish the audit before the ITR
From tax year 2026-27, the audit report in Form 112 is due 30 September and ITR-7 by 31 October. For FY 2025-26 the dates are 21 October 2026 and 21 November 2026 after the CBDT extension.
Renew Section 332 six months early
Regular registration lasts five tax years. On renewal it can run ten, if total income without the exemption stayed at or below ₹5 crore in each of the two preceding tax years. Apply in Form 105 at least six months before expiry.
What happens if compliance slips
Running without recognition
Section 18(5) of the RTE Act: fine up to ₹1 lakh, and ₹10,000 for each day the contravention continues.
Capitation fee or screening
Section 13(2) of the RTE Act: fine up to ten times the capitation fee charged; ₹25,000 for the first screening contravention and ₹50,000 for each later one.
Lost or lapsed tax registration
Fee surplus becomes taxable, and failure to renew in time can trigger tax on accreted income under Section 352 at the maximum marginal rate. A late Form 113 also costs donors their deduction.
Frequently asked questions
Does a private school have to pay income tax on fees?
No, not if the trust, society or Section 8 company that runs it is registered as a non-profit organisation under Section 332 of the Income-tax Act, 2025 and applies at least 85% of its regular income to its objects. The school must also get its accounts audited and file ITR-7 on time. Registrations held on 1 April 2026 under the old Act continue until their original expiry date.
Is GST payable on school fees?
No, tuition and other services an educational institution gives its own students, from pre-school up to higher secondary, are exempt under Entry 66 of Notification 12/2017-Central Tax (Rate). Separately billed goods are a different matter: uniforms or books sold on their own can attract GST. If such taxable sales cross the registration threshold, the school needs GST registration. We review your fee heads and tell you where you stand.
What is Form VI for schools in Haryana?
Form VI is the fee statement a private school files with the Haryana education department under the Haryana School Education Rules, 2003. It sets out the fee structure for the coming session against the previous year, and is due by 1 February. The details must be shown on the school notice board and website. A school that skips it may be barred from raising its fee that year, so filing on time keeps your options open.
Who hears fee complaints against private schools in Haryana?
The Fee and Fund Regulatory Committee at the divisional level, chaired by the Divisional Commissioner, under Rule 158A of the Haryana School Education Rules, 2003. After hearing the school, it can order a refund of excess fee or capitation fee and recommend withdrawal of recognition. An appeal lies to the Administrative Secretary within 30 days under Rule 158B.
Can a school be run by a company or a proprietor?
For CBSE affiliation, no: the school must be run by a registered society, registered trust or a Section 8 company, and the body must be non-proprietary, with control not vested in one person or one family. The CBSE bye-laws also require the school to be run as a community service, not as a business. If yours is a proprietorship, we help you set up the right entity first.
What does the RTE Act require on admissions?
Unaided private schools must admit at least 25% of the entry class from weaker sections and disadvantaged groups in the neighbourhood under Section 12(1)(c), and give them free education until elementary education is complete. The state reimburses the school up to its per-child expenditure. Section 13 bans capitation fees and screening at admission. A separate RTE admission register makes inspections easy.
Do we need a fire certificate for the school building?
Very often, yes. Under the Haryana Fire and Emergency Services Act, 2022, educational buildings 9 metres or taller, or with more than 500 sq m of floor area on any floor, need fire fighting scheme approval before construction and a fire safety certificate afterwards. We handle the application and liaison, while your fire consultant takes care of the installation.
Who audits a school’s accounts?
A Chartered Accountant. The income tax audit report goes in Form 112 from tax year 2026-27, replacing Form 10B/10BB, and the CBSE bye-laws also require accounts audited and certified by a CA. We prepare the books and coordinate the audit with your CA, so one set of accounts serves every regulator.
What happens if our Section 332 registration has expired?
Apply in Form 105 straight away and seek condonation of delay. Section 332(4) lets the Principal Commissioner or Commissioner condone a delay where there was reasonable cause. Until a fresh order is passed, the surplus of the years without registration is exposed to tax, and Section 352 can levy tax on accreted income. Registrations that lapsed before 1 April 2026 do not revive automatically. Acting early usually limits the damage to paperwork.
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.
There is no government fee for filing ITR-7, Form 112 or Form 105 on the Income Tax e-filing portal. A Haryana society pays ₹500 when filing its annual return and balance sheet with the Registrar.
Ready to begin?
Send us your trust deed and last year’s filings, and we will tell you what is due and what is overdue.