Trust & NGO Tax Filing
Income tax filing for charitable trusts, societies and NGOs, with your exemption registrations checked before anything is filed.
File My Trust/NGO ReturnExemption Isn't Automatic — It Depends on Registrations That Expire
A trust or NGO doesn't get its income-tax exemption simply by existing for a charitable purpose. It depends on holding valid registration under Section 12AB, applying enough of its income to its stated objects each year, and — where required — filing an audit report alongside the return.
We check the status of your registrations first, so a filing never goes out under an exemption that has quietly lapsed.
- 12AB & 80G validity check
- 85% income-application review
- Form 10B/10BB audit coordination
- ITR-7 filing and e-verification
Charges depend on income size and audit requirements — ask us for an exact quote.
What Keeps a Trust Exempt
Four Things That Determine Whether Your Exemption Holds
12A/12AB Registration
Exemption on a trust's income under Sections 11 and 12 is available only if it holds valid registration under Section 12AB (the re-registration regime that replaced the older 12A/12AA). Registration is granted for a limited period and needs renewal — filing without checking its validity risks losing the exemption entirely.
Section 80G for Donors
A separate 80G registration lets your donors claim a deduction for what they give you — it doesn't happen automatically alongside 12AB, and both need to be tracked and renewed on their own timelines.
The 85% Application Rule
To retain full exemption, at least 85% of a trust's income must actually be applied to its charitable objects in the same year — income accumulated beyond that without a valid Form 10 declaration can become taxable.
Audit Report — Form 10B/10BB
Trusts above the prescribed income threshold must file an audit report in Form 10B or 10BB, as applicable, before the ITR-7 filing deadline — filing the return without it, or filing it late, can jeopardise the exemption for that year.
Exemption conditions and thresholds are set by statute and revised periodically. We confirm the rules applicable to your registration and filing year before preparing your return.
Documents
What We Need From You
- Trust deed / society registration certificate / Section 8 company incorporation documents
- 12AB and 80G registration certificates, with validity dates
- Books of account and audited financial statements
- Details of donations received, and donor-wise records if seeking 80G compliance
- Details of income applied toward charitable objects during the year
- CSR-1 registration, if you receive corporate CSR funding
Registration expiring soon, or never renewed?
12AB and 80G registrations are granted for a limited validity period and lapse quietly if not renewed in time — we'll check your current status and tell you plainly if a renewal needs to happen before we can file.
Check My Registration StatusKeep Your Exemption on Solid Ground
Share your trust deed and registration certificates, and we'll tell you exactly where you stand.
Start My Filing