Income Tax · Done for you
Trust & NGO ITR Filing
ITR-7
Trusts, societies and Section 8 companies registered under section 12A or 12AB keep their tax exemption only when their accounts are audited where required and their return is filed in ITR-7 within the time allowed. We work out the income and how it was applied, check the audit report and any accumulation, and file the return after you approve it.
- 21 Nov 2026Due date FY 2025-26 (audit cases)
- 31 OctUsual due date (audit cases)
- 31 MayForm 10BD due
- Follow every step from your phone
- Written quote first
Filing and verification
Trust & NGO ITR Filing · sample
Every step tracked in your login
- Written quote before any work
- Secure online payment
- One office number
For FY 2025-26, a trust whose accounts must be audited files its audit report (Form 10B or 10BB) by 21 October 2026 and its return in ITR-7 by 21 November 2026 (extended by CBDT Circular 7/2026). The exemption is allowed only when the return is filed within the time the law allows, at the latest by 31 December 2026 as a belated return.
What you get
Everything handed over, nothing left hanging.
Filing and verification
Kept in your login to download any time, with every paper of the work.
Every step in view
Your quote, payment, documents and each stage of the work on one screen.
Reminders before dates
The returns and renewals that follow are added to your dates, with a reminder before each.
A person to ask
Chat with the team doing the work. Calls go to the one office number.
At a glance
What this service covers
What is checked before filing
Income applied to the objects
A trust must apply at least 85% of its income to its objects in India during the year. We work out the income, the amount applied, corpus donations and anything set apart, before the return is prepared.
Audit report and forms first
The audit report (Form 10B or 10BB) is due one month before the return, and Form 9A or Form 10, when income is applied later or accumulated, two months before the return due date. We check they are on the portal before the return is filed.
Donations reported for 80G
A trust with 80G approval files Form 10BD, the statement of donations received, by 31 May after the year, and issues Form 10BE to each donor so that the donor can claim the deduction.
Registration dates kept in view
Registration under section 12AB runs for a fixed period, usually five years (ten years for smaller trusts since April 2025), and has to be renewed in Form 10AB at least six months before it ends. We note the dates when we file.
Options
Packages
Choose the one that fits your organisation; the fee is in your written quote.
Registered trust or society
Registered under section 12A or 12AB
- Return in ITR-7
- Income, application (85%) and corpus checked
- Form 9A or Form 10 where needed
- Filing and verification
Section 8 company
Claiming exemption under section 11
- Return in ITR-7 (not ITR-6) when the exemption is claimed
- Figures matched with the audited accounts and the ROC filing
- Filing with a director's digital signature (DSC)
80G donation statements
Trusts with 80G approval
- Form 10BD: donations received in the year
- Form 10BE certificates for donors
- Due by 31 May after the year
Amounts are indicative. The fee for your case comes in a written quote, with our professional fee, government fees and GST shown separately. Nothing starts until you accept it.
Documents
Documents we will ask for
Keep these ready before we start.
Nothing to send now. After you accept the quote and pay, you upload these from your phone against this same list, and each one shows whether it is received, approved or needs to be sent again.
Trust deed, society bylaws or MoA
(with the objects)
12A / 12AB and 80G registration orders
Audited accounts and audit report
(Form 10B or 10BB)
Donation details
(corpus and general, with donor PAN where 80G applies)
Bank statements
(every account of the organisation)
Form 26AS and AIS
(TDS and other reported transactions)
FCRA return
(only if foreign contribution was received)
Digital signature (DSC)
(of the trustee or director who signs, where needed)
The work, stage by stage
Stages of the work
You see these same stages in your login once the work starts, and you are told when each one is done.
- 1
Share your records
Upload the trust deed, registration orders, audited accounts and donation details in your Parishrama login.
- 2
Exemption check
We work out the income, the amount applied to the objects, accumulation and corpus, and confirm the audit report and any Form 9A or Form 10 are on the portal.
- 3
Your approval
You receive the computation before anything is filed.
- 4
Filing and verification
We file ITR-7 and complete the verification; the filed return and the acknowledgement go into your login.
Questions
Frequently asked
Something else on your mind? Call the office - it is always the same number.
Which trusts and NGOs file ITR-7?
Persons, including companies, that must file under section 139(4A) to 139(4D): charitable and religious trusts, societies and Section 8 companies claiming exemption under section 11 (139(4A)), political parties (139(4B)), research associations, news agencies and institutions under section 10(23C) (139(4C)), and universities, colleges and other institutions under section 35 (139(4D)).
When must a trust's accounts be audited?
When its total income, before the exemption, is more than the basic exemption limit. The audit report is signed by a practising Chartered Accountant and filed one month before the return due date: in Form 10B when total income is above ₹5 crore, or the trust received foreign contribution or applied income outside India, and in Form 10BB in other cases.
What happens if a trust files its return late?
The exemption under sections 11 and 12 is allowed only when the return is filed within the time allowed under section 139(1) or 139(4), so a belated return filed by 31 December (31 December 2026 for FY 2025-26) still keeps it, with the late fee under section 234F and interest. A trust that files after that can be taxed on its income for the year.
Does a Section 8 company file ITR-6 or ITR-7?
A Section 8 company that claims exemption under section 11 files ITR-7. A Section 8 company that does not claim that exemption files ITR-6 like any other company.
What is the 85% rule?
A trust must apply at least 85% of its income to its objects in India in the year. Up to 15% can be kept without conditions; more can be accumulated for up to five years for a stated purpose by filing Form 10, due two months before the return due date.
What do donors need from the trust?
A trust with 80G approval reports the donations it received in Form 10BD by 31 May after the year, and gives each donor a certificate in Form 10BE by the same date. The donor's deduction depends on the donation appearing in that statement. Filing Form 10BD late costs a fee of ₹200 a day under section 234G.
What changes from April 2026?
The Income-tax Act, 2025 applies from tax year 2026-27 (1 April 2026 to 31 March 2027). Returns for FY 2025-26 are still filed under the Income-tax Act, 1961, so this page uses its section numbers. Returns for tax year 2026-27 will be filed in 2027 under section 263 of the new Act, in new forms to be notified under the Income-tax Rules, 2026.
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