Udyog Suvidha Kendra
For Trusts, NGOs & Political Parties

Seamless ITR-7
Filing & Compliance.

Mandatory filing for Charitable Trusts, Political Parties, Medical & Educational Institutions claiming exemptions under Section 11 & 12. Complete your filing with 100% accuracy.

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Overview

What is ITR-7 Form?

ITR-7 is a specialized income tax return used by entities such as **Charitable Trusts, Political Parties, Scientific Research Institutions, and Educational or Medical bodies**. These entities are not profit-oriented and must file ITR-7 to claim exemptions under Sections 11, 12, 10(23C), or 13A.

Mandatory Filing

Entities claiming exemptions must file ITR-7 even if their income is below taxable limits. This serves as a declaration of their non-profit activities and usage of funds for charitable/religious purposes.

Legal Compliance

It ensures compliance under Section 139(4A) to 139(4F). Failure to file can result in the withdrawal of tax-exempt status (12A/80G cancellation) and imposition of penalties.

Who Should File ITR-7?

Any entity falling under the following sections of the Income Tax Act is required to furnish ITR-7:

Sec 139(4A)

Charitable/Religious Trusts

Income from property held for charitable or religious purposes (Section 11 & 12).

Sec 139(4B)

Political Parties

Political parties whose income exceeds the maximum amount not chargeable to tax (Section 13A).

Sec 139(4C)

Research Associations

Scientific research, News agencies, and institutes like hospitals or universities under 10(23C).

Sec 139(4D)

Universities & Colleges

Educational institutions that are not required to furnish return under any other provision.

Sec 139(4E)

Business Trusts

Business trusts such as REITs and InvITs.

Sec 139(4F)

Investment Funds

Investment funds referred to in Section 115UB (Alternative Investment Funds).

Documents Required

Keep these documents handy to ensure a smooth and error-free filing process.

PAN Card of the entity
Registration Certificate (Societies Act, Trust Act, etc.)
12A & 80G Certificate (if applicable)
Annual Report (Audited Balance Sheet & P&L)
Income and Expenditure Statement
Details of Donors (PAN, amount, mode)
Utilization Certificate / Fund details
TDS Certificates (Form 16A)
Bank Statements for the FY
Details of Grants & Foreign Contributions
Details of Activities & charitable work
Proof of Investments or Assets Purchased
Books of Accounts and vouchers
DSC of authorized signatory

Important Note on Audit

If the total income of the trust or institution exceeds the basic exemption limit (₹2.5 Lakhs), conducting an audit is Mandatory.

Form 10B / 10BB

Must be filed 1 month before ITR due date.

Need help with Audit?

Book an Expert Consultation

Income Sources Covered Under ITR-7

The ITR-7 form is designed to report income of entities claiming exemption under sections like 11, 12, 13, or 10(23C) of the Income Tax Act. These incomes must be clearly classified to determine taxability or exemption.

Voluntary Contributions & Donations

Funds received from individuals, corporates, or entities as donations (corpus or general). Under Section 12, these are treated as income but can be exempt if applied for charitable or religious purposes. Proper donor records and receipts are essential.

Grants and Government Funding

Many NGOs receive grants from central/state governments, PSUs, or international organizations. These are recognized as income and may be exempt if utilized per trust objectives. Utilization pattern must be disclosed clearly.

Other Income (Rent, Interest, etc.)

Includes income from property rent, interest on deposits, dividends, and investments. While taxable generally, they may be exempt under Section 11 or 10(23C) if used per institutional objectives and properly reported.

Tax Deductions in ITR-7

Entities filing ITR-7 can claim various exemptions and deductions under the Income Tax Act, provided they fulfill the legal and procedural conditions.

Section 11 & 12

Income Exemptions

Section 11 provides exemptions to income from property held under trust if applied toward charitable or religious purposes in India. Section 12 includes voluntary contributions as income, exempt if properly applied. Accumulation is allowed under certain limits.

Section 13

Conditions for Exemption

Section 13 outlines conditions to retain exemption under Section 11 and 12. If income or property benefits specified persons (trustees/donors), exemption may be denied. Ensures charitable funds aren't misused for personal gain.

Section 10(23C)

Specific Exemptions

Applies to universities, educational institutions, and hospitals meeting specified criteria. If annual receipts don't exceed prescribed limit or have authority approval, income is fully exempt. Must maintain books, audit reports, and comply with tax authority conditions.

Audit & Compliance Requirements

Entities filing ITR-7 must adhere to specific audit and compliance norms under the Income Tax Act to ensure transparency, accountability, and proper utilization of funds.

Section 44AB

Tax Audit Applicability

Mandates tax audit if total income exceeds basic exemption limit or when claiming exemptions under Section 11 or 10(23C). Must be conducted by qualified CA with reports in prescribed forms (10B/10BB).

Form 10B & 10BB

Audit Report Requirements

Form 10B: For trusts under Sections 11 & 12.
Form 10BB: For entities under Section 10(23C).
Must be electronically submitted along with ITR-7 before due date.

Books of Accounts

Record Maintenance

Must maintain accurate books including cash books, ledgers, vouchers, donation registers, bank statements. Records preserved for 6 years. Non-maintenance leads to exemption disqualification and penalties.

Step-By-Step

Step-by-Step Process to File ITR-7

Filing ITR-7 involves careful documentation and adherence to income tax regulations for exempt entities like trusts, NGOs, and political parties.

1

Gather Registration & Financial Records

Collect essential documents such as trust deed, 12A/80G certificates, audited financials, donation records, and other compliance proofs.

2

Login to Income Tax Portal with DSC

Access the e-filing portal using your registered credentials and ensure the Digital Signature Certificate (DSC) is active for authentication.

3

Select ITR-7 Form and Assessment Year

Choose the correct form (ITR-7) and select the applicable assessment year (e.g., AY 2026-27) to proceed with filing.

4

Fill Entity, Income & Exemption Details

Enter organization details, income streams, exempt income, and donations received. Ensure correct categorization under applicable sections.

5

Upload Audit Reports & Declarations

Upload mandatory documents such as Form 10B or Form 10BB audit reports, applicable declarations, and compliance certificates.

✓

Filing Complete & Acknowledgment Received

Verify all entries, validate the form, submit it online, and complete the filing process by e-verifying using the DSC. You'll receive an acknowledgment confirming successful filing.

Common Mistakes to Avoid

Filing ITR-7 can be complex due to exemptions, audit requirements, and specific compliance rules. Avoiding common errors ensures smooth processing, prevents penalties, and safeguards your organization's credibility.

Incorrect Selection of ITR Form

Filing ITR-7 is only for specific entities like charitable trusts and political parties. Using the wrong form can result in rejection or delayed processing.

Not Claiming Eligible Exemptions Properly

Many filers fail to disclose or document exemptions under Sections 11, 12, or 10(23C) properly. Results in loss of tax benefits.

Missing Audit Reports (Form 10B/10BB)

Audit reports are mandatory. Uploading the wrong form or failing to attach them with the ITR leads to non-compliance and loss of exemption.

Failure to Maintain Proper Records

Inadequate or poorly maintained books of accounts can lead to audits, rejection of returns, and penalties.

Wrong PAN or Registration Details

Errors in PAN, registration number, or other identifying details may lead to mismatch issues and return rejection.

Not Filing or Verifying Return on Time

Late filing or failure to e-verify with DSC (Digital Signature Certificate) attracts penalties and delays processing.

Incorrect Reporting of Voluntary Contributions

Contributions and donations not properly classified or documented. Misreporting may raise compliance flags.

Overlooking Disclosure of Accumulated Income

Trusts must report accumulated income under Section 11(2). Missing this can nullify exemption claims.

Not Updating Changes in Registration

Updates in trust registration, objectives, or operations not reported leads to discrepancies in ITR-7 filing.

Non-disclosure of Foreign Contributions

NGOs receiving foreign contributions not reporting under FCRA rules. Must reflect them accurately for dual compliance.

Get Professional Help to Avoid Mistakes

How Udyog Suvidha Kendra Helps You

We simplify the complex ITR-7 filing process for trusts, NGOs, and political parties through expert guidance, end-to-end compliance support, and professional tax handling.

1

Expert Filing Support for Trusts & NGOs

We specialize in handling ITR-7 returns for Section 8 companies, charitable and religious trusts, and political organizations. Our experts ensure proper disclosure of income, exemptions, and compliance with the Income Tax Act.

2

Accurate Audit and Document Handling

Our team assists in preparing, reviewing, and uploading essential audit reports like Form 10B or 10BB. We ensure all financial records, exemption claims, and donation details are compiled, verified, and submitted correctly.

3

Timely Reminders for Renewals & Filing

We provide proactive alerts and reminders for due dates related to ITR-7 filing, audit submissions, trust registration renewals, and compliance requirements—ensuring you never miss a deadline or face penalties.

Frequently Asked Questions

ITR-7 Filing in Different States

Andhra Pradesh Arunachal Pradesh Assam Bihar Chhattisgarh Goa Gujarat Haryana Himachal Pradesh Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Mizoram Nagaland Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal Delhi Chandigarh Ladakh Lakshadweep Puducherry Jammu & Kashmir Andaman & Nicobar Dadra & Nagar Haveli

ITR-7 Filing in Major Cities

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