Charitable & Religious Trusts
Trusts carrying out charitable or religious activities that claim exemption under Section 11 or related provisions.
Examples: Hospital trusts, relief trusts, temple trusts.
Trust & NGO Compliance
ITR-7 Return Filing for Trusts & NGOs
Mandatory return filing for exempt entities under Sections 11, 12, 10(23C) and related provisions — accurate reporting and exemption compliance.
- Trusts, NGOs & Institutions
- Exemption compliance & reporting
- Expert-assisted accurate filing
What is ITR-7?
ITR-7 is the prescribed income tax return for entities that claim exemption under specific provisions of the Income Tax Act. It captures income, donations received, application of funds, and statutory disclosures required to maintain or claim exemptions under sections such as 10, 11, 12 and registration provisions like 12A / 12AB.
- Meaning: Form for trusts, religious bodies, NGOs, political parties and specified institutions claiming exemptions.
- Applicability: Entities claiming exemption under sections 10, 11, 12, 12A/12AB and similar provisions.
- Legal basis: Statutory filing obligation under the Income Tax Act to report income and application of funds.
- Key requirements: Financials, donation registers, audit reports (where applicable) and details of application of income.
Timely and accurate ITR-7 filing protects exemption status and reduces the risk of notices or tax adjustments. We help prepare schedules, reconcile donations and complete statutory disclosures.
Who Should File ITR-7?
NGOs & Societies
Registered societies and NGOs that operate for social causes and claim tax exemptions.
Examples: Community development NGOs, welfare societies.
Political Parties
Registered political parties that claim specified exemptions under the Income Tax Act.
Examples: National and regional parties with registered status.
Educational Institutions
Universities, colleges and other educational institutions that hold exemption registrations and receive donations/grants.
Examples: Private universities, charitable colleges, research schools.
Research Institutions & Funds
Institutions, trusts or funds engaged in research or grant-making, claiming tax benefits for their activities.
Examples: Research labs, grant-making foundations.
Documents Required
Collect these documents in digital form to speed up ITR-7 preparation and filing. Attach audited schedules where applicable.
PAN of Trust / Institution
Permanent Account Number for the entity — required for e-filing and tax identification.
Note: PAN should match registration records.
Registration Certificate (12A / 12AB)
Certificate of registration and proof of exemption status under the relevant section.
Include any renewal or approval letters where applicable.
Financial Statements
Balance sheet, profit & loss / income & expenditure statement and schedules for the year.
Provide comparative figures and trial balance if available.
Audit Report (Form 10B / 10BB)
Independent auditor's report and annexures where audit is applicable under law.
Attach Form 10B / 10BB and management representation letters if any.
Donation & Income Details
Registers of donations, grant receipts, application of funds and details of specified incomes.
Provide donor details where required and supporting receipts.
Benefits of Professional ITR-7 Filing
Retention of tax exemption status
Correct filings reduce risk of exemption withdrawal.
Accurate reporting of income & application
Ensure donations & application of funds are properly recorded.
Avoid cancellation of registration
Prevent adverse action by complying with reporting norms.
Audit & compliance readiness
Prepare schedules and supporting documentation.
Expert advisory support
Ongoing advisory for exemptions and representations.
Packages & Pricing
Fixed-price packages for ITR-7 preparation and filing. Choose a plan or contact us for custom requirements.
Basic
ITR-7 Filing
₹4,999
- Form preparation
- E-filing on portal
Suitable for small trusts with straightforward accounts.
Recommended
Standard
ITR-7 + Exemption Review
₹8,999
- Everything in Basic
- Exemption / 12AB review
- Advisory call
Balanced for most exempt entities requiring review and advice.
Premium
ITR-7 + Audit Support & Compliance Advisory
₹14,999
- Audit support & schedules
- Priority handling
- Dedicated advisor
For institutions needing end-to-end audit and filing coordination.
ITR-7 Filing Process
A streamlined, step-by-step process from document collection to filing and post-filing support — we handle each stage to keep your exemption claims protected.
1
Collection of financial & registration details
Gather PAN, registration certificates, financial statements and donation records.
2
Review of exemption eligibility
Assess applicability under sections 10, 11, 12 and registration conditions like 12A/12AB.
3
Verification of income application
Reconcile donations and confirm application of funds to eligible objects.
4
Filing ITR-7 on income tax portal
Prepare schedules and submit the return using authorized signatory / DSC where necessary.
5
Acknowledgement & post-filing support
Receive acknowledgement, monitor processing and assist with any assessment queries or notices.
Frequently Asked Questions
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Who is required to file ITR-7?
Entities claiming exemption under sections such as 11, 12, 10(23C)
including trusts, societies, political parties, universities and institutions.
Is audit mandatory for trusts & NGOs?
Audit applicability depends on thresholds and law; some trusts may need
audit under Income Tax or other statutes — we assist in determining applicability.
Difference between ITR-7 & ITR-6?
ITR-7 is for exempt entities claiming exemptions; ITR-6 is for companies
(except entities covered under Section 11).
Due date for ITR-7 filing?
Due dates follow the tax calendar; entities with audit requirements may
have extended dates. We advise based on your circumstances.
Penalty for non-filing?
Penalties, interest and possible impact on exemption/registration can
arise — timely filing and accurate disclosure reduce risks.