Society Annual Compliance: Returns, Audit & Tax Filings
Society annual compliance is the yearly set of filings a registered society owes after its AGM: the annual list or return to the Registrar of Societies, audited accounts and the income-tax filings. We prepare the papers, file on the portals and keep your 12A, 80G and FCRA dates in view.
What it is
A society is registered once, but it has to report every year. Society annual compliance covers three layers. First, the society law: the annual return or list of managing body members goes to the Registrar of Societies. Second, accounts: books are closed, audited and approved at the AGM. Third, tax: ITR-7, the audit report, donor reporting in Form 10BD and the renewal of tax approvals.
Here is the catch: the state law depends on where you registered. In Haryana it is the Haryana Registration and Regulation of Societies Act, 2012. In Delhi it is the Societies Registration Act, 1860. If you are still at the starting line, our society registration page explains how a society is formed. This page is about keeping it in good standing.
Who it applies to
Haryana societies
Under Section 50 of the Haryana Act, an annual return with the members’ list, office bearers, annual report, balance sheet, receipts and expenditure account and auditor’s report is due within 30 days of the AGM.
Delhi and other 1860 Act societies
Section 4 of the 1860 Act asks for an annual list of managing body members, due within 14 days after the AGM or, if no day is fixed, in January. Confirm the practice of your Registrar’s office before filing.
Societies with tax approvals or foreign funds
If you hold 12A and 80G approvals or an FCRA registration, those carry their own yearly filings on top of the Registrar’s return.
Why it matters
Keeps the society alive on paper
A society that stops filing can draw late fees, suspension or cancellation. Haryana’s Act has provisions for both. In practice, a Faridabad society that skipped two AGMs often finds this out only when a bank asks for its latest filing.
Protects tax exemption
The income-tax exemption depends on filing the audit report and return on time. A missed deadline can put your approvals at risk.
Easier grants and bank work
Funders, banks and CSR partners ask for the last three years’ filings. A clean trail saves weeks.
Documents required
For the Registrar
- AGM notice, attendance sheet and minutes
- Resolution approving accounts and appointing the auditor
- Updated list of governing body members and office bearers
For accounts and audit
- Cash book, bank statements and ledgers
- Receipts and payment, income and expenditure, balance sheet
- Fixed asset register and donation records
For tax and foreign funds
- PAN, 12A and 80G approvals, and last return
- Donor details with PAN or Aadhaar for Form 10BD
- FCRA records, if you receive foreign contributions
How it works
Close the books and get the audit done
We prepare the financial statements. A practising chartered accountant audits them and signs the report; Haryana’s model bye-laws expect an ICAI member as auditor.
Hold the AGM and record it
We draft the notice, agenda and minutes, so the accounts are approved and the governing body is recorded properly.
File the return with the Registrar
We prepare the annual return or list with the AGM papers and file it with the Registrar of Societies of your state.
File ITR-7 and the other tax forms
We file the audit report, ITR-7 and Form 10BD on the Income Tax e-filing portal. We also diarise renewal and FC-4 dates.
Annual compliance calendar
Dates for a society on an April-to-March year, for FY 2025-26. Society-law dates run from your AGM date, so they differ for every society.
| Filing | Due date |
|---|---|
| Form 10BD (donor statement) | 31 May 2026 |
| Registrar annual return, Haryana | Within 30 days of the AGM |
| Registrar annual list, 1860 Act | Within 14 days of the AGM, or in January |
| Audit report (Form 10B or 10BB) | 21 October 2026 |
| ITR-7 where audit applies | 21 November 2026 |
| FCRA return FC-4 | 31 December 2026 (for the previous year) |
The income-tax dates reflect the CBDT extension of 28 September 2026. From tax year 2026-27 the Income-tax Act, 2025 applies and the forms are renumbered; the audit report moves to Form 112 and the donor statement to Form 113.
Timelines
Renewal of 12A and 80G
Form 105 at least six months before the approval expires. Registrations valid on 1 April 2026 continue until their original expiry.
Delay in forms
CBDT Circular No. 6/2024 allows condonation of delay in Forms 9A, 10, 10B and 10BB for genuine hardship, but you must apply.
Our preparation time
One to two weeks for the accounts and papers, once your books are up to date.
What happens if you miss it
Registrar late fees
Haryana’s Rules, Schedule B set late fees from ₹200 per document and rising with the delay. Continued default can lead to suspension or cancellation.
Income-tax consequences
Late Form 10BD attracts ₹200 a day under section 234G and a penalty of ₹10,000 to ₹1 lakh under section 271K. Donors may also lose their deduction.
Tax on accreted income
If a registration is not renewed in time, section 352 of the Income-tax Act, 2025 can tax accreted income at the maximum marginal rate.
Frequently asked questions
What is society annual compliance?
It is the yearly set of filings a registered society must make: the annual return or list to the Registrar of Societies, audited accounts approved at the AGM, and income-tax filings such as ITR-7 and Form 10BD. Foreign-funded societies add FCRA FC-4. We prepare all of it and file on the portals.
When is the annual return due for a Haryana society?
Within 30 days of the AGM, under Section 50 of the Haryana Registration and Regulation of Societies Act, 2012. The return carries the members’ list, office bearers, annual report, balance sheet, receipts and expenditure account and the auditor’s report. The Rules set a ₹500 fee for the filing. If the date has passed, we file and pay the late fee.
When is the annual list due for a Delhi society?
Section 4 of the Societies Registration Act, 1860 asks for the annual list of managing body members within 14 days after the AGM or, where no day is fixed, in January. Registrars may ask for more papers, such as audited accounts. We check what your office currently expects before we file.
Is a society audit compulsory?
Yes, in practice. Haryana’s model bye-laws require audit by a member of the Institute of Chartered Accountants of India, and the Income-tax Act requires an audit report where income before exemption crosses the limit. A practising CA audits and signs; we prepare the books and file the report.
Which income-tax forms does a society file for FY 2025-26?
ITR-7, the audit report in Form 10B or 10BB, and Form 10BD for donations received. The audit report is due 21 October 2026 and the return 21 November 2026 after the CBDT extension of 28 September 2026. From tax year 2026-27 the forms are renumbered under the Income-tax Act, 2025.
What if my society has not filed for several years?
Filing can still be done, with late fees. The Registrar’s office usually asks for late fees on each pending year, and we prepare all pending years together so the file is complete. Tax forms may need a condonation request. Tell us the years missed and we will plan the order of filing.
Does a society need to file GST returns?
Only if it is registered under GST, which depends on its supplies and turnover. A society that earns only grants and donations may not be required to register. If it charges membership or service fees, we check whether GST applies. Our GST team can confirm this for you.
Does a society with FCRA registration file anything extra?
Yes. The FCRA annual return FC-4 is due by 31 December for the previous financial year, and foreign contribution accounts must be maintained under Section 19 of the FCRA. We prepare FC-4 with your utilisation records, and keep your FCRA, 12A and 80G dates in one diary.
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.
Ready to begin?
Send us your last AGM date and your last filed return. We will list what is pending and file it.