Trust & NGO Tax Filing
Charitable and religious trusts, registered societies and Section 8 companies with 12A/12AB registration must file ITR-7 — by 31 October if an audit report is required (the usual case once income crosses the exemption limit), with the Form 10B/10BB audit report itself due 30 September. Khata World checks your 12AB/80G validity and files ITR-7 for trusts and NGOs across India.
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 StatusITR-7 Rules, Deadlines & Registrations at a Glance
Key figures every trust or NGO should know — sourced from incometax.gov.in and the Finance Act, 2025, current as of 25 August 2026. Exemption rules change by Finance Act; verify against incometax.gov.in before relying on these for a specific filing.
- Who must file ITR-7
- Charitable and religious trusts, registered societies, Section 8 companies, political parties, and other institutions claiming exemption under Sections 11 and 12 of the Income Tax Act.
- ITR-7 due date
- 31 October of the assessment year where an audit report is required — which applies once income before exemption crosses the basic exemption limit, the usual case for a registered trust. 31 July otherwise.
- Audit report deadline (Form 10B/10BB)
- 30 September of the assessment year — one month before the ITR-7 due date. Filing the return without it, or filing it late, can jeopardise the exemption for that year.
- 12AB registration validity
- Regular registration is valid for 5 years, extended to 10 years for qualifying trusts under a Finance Act, 2025 amendment effective 1 April 2025. Provisional registration for new trusts is valid for 3 years. Renewal must be applied for at least 6 months before expiry.
- 80G registration
- A separate registration from 12AB, letting donors claim a deduction for what they give. It does not renew automatically alongside 12AB and must be tracked on its own validity timeline.
- The 85% income-application rule
- At least 85% of a trust’s income must be applied toward its charitable objects in the same year to retain full exemption. Income accumulated beyond that without a valid Form 10 declaration can become taxable.
Last updated: 25 August 2026
Trust & NGO Tax Filing — Common Questions
Keep Your Exemption on Solid Ground
Share your trust deed and registration certificates, and we'll tell you exactly where you stand.
Start My Filing