Donor statement filed annually by 80G-approved entities listing donors and amounts received. Donors need this to claim 80G deduction in their ITR.

What is the due date for ITR-7?

31 October for audit cases (most NGOs), 31 July otherwise. Audit Form 10B / 10BB must be filed before ITR.

Can NGO income be carried forward?

Up to 15% can be accumulated without specific application. For more, Form 10 must specify purpose and period (max 5 years).

What if NGO loses 12A registration?

Income becomes taxable as AOP. Re-registration is possible but during the lapse period taxes may apply. Strict compliance with renewal timelines is essential.

ITR for NGO

Income Tax Return filing for charitable / religious trusts and Section 8 companies — ITR-7, Form 10B / 10BB audit and Section 11 / 12 exemption claims.

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Overview

Understanding ITR for NGO

NGOs registered as Trusts, Societies and Section 8 companies file ITR-7 and claim exemption under Sections 11-13 of the Income-tax Act, 1961, subject to 12A / 12AB registration, 80G certification (for donor benefit) and compliance with charitable purpose requirements. Annual filings include Form 10B / 10BB (audit report), Form 9A / 10 (accumulation for 5 years) and Form 10BD (donor reporting). We handle end-to-end NGO tax compliance — ITR-7 filing, Form 10B / 10BB audit by CA, Section 11 exemption claims, donor reporting via Form 10BD, FCRA-compliant foreign-contribution accounting, and representation in re-registration / scrutiny proceedings.

Why Legal Door

Built for Outcomes, Trusted Pan-India

Specialist lawyers, transparent pricing and end-to-end execution from first call to final order.

NGO-Specialist Counsel

Section 11-13 jurisprudence, anonymous donations, accumulation strategy.

Form 10BD Donor Reporting

Annual donor reporting for 80G donations — accurate and timely.

FCRA Coordination

For NGOs receiving foreign contribution — FCRA + IT Act alignment.

12AB Re-registration

Periodic re-registration filings handled with full documentation.

What We Cover

Key Highlights

ITR-7 filing for NGOs claiming Section 11 / 12 exemption

Form 10B / 10BB audit report (depending on income threshold)

Section 12AB registration / re-registration

80G certification for donor income tax benefit

Form 10BD donor reporting (annual)

Form 9A / 10 accumulation for future application

Anonymous donations under Section 115BBC

Foreign contribution under FCRA + IT Act alignment

CSR-grant accounting

Scrutiny / re-assessment representation

Our Process

How We Help You

A straightforward, transparent path from first call to resolution.

1Books of Account

Maintain books per Section 12A(b) — receipts, payments, bank, donor records.

2Audit

Form 10B (income > ₹5 crore or foreign contribution) or 10BB by CA.

3Form 10BD

Donor reporting before 31 May for 80G donations of previous year.

4ITR-7 Filing

File on income-tax portal within due date (31 October for audit / 31 July otherwise).

5E-Verification

DSC-based verification within 30 days.

Legal Framework

Applicable Laws & Regulations

Key statutes, rules and judicial precedents that govern this service.

Income-tax Act, 1961 — Sections 11-13

Charitable / religious trust exemptions.

Section 12A / 12AB

Registration of charitable trusts; 5-year periodic re-registration.

Section 80G

Donor income-tax benefit certification.

FCRA, 2010

Foreign contribution receipt and accounting.

Avoid These Mistakes

Common Pitfalls

Costly errors we routinely help clients fix — or better, avoid altogether.

Late Form 10BD

Missing 31 May deadline disqualifies donors from 80G benefit — reputational and legal damage.

Excessive Accumulation

Accumulation beyond 15% (Section 11(1)(a)) without Form 10 is fully taxable.

Anonymous Donations

Anonymous donations exceeding 5% of total / ₹1 lakh attract 30% tax under Section 115BBC.

Re-registration Lapse

Failing to re-register under Section 12AB before expiry of provisional / regular registration disqualifies exemption.

FAQs

Common Questions

Everything you need to know before you begin

NGOs registered under Section 12A / 12AB and applying income for charitable / religious purposes are exempt under Section 11. Compliance with conditions (audit, accumulation, anonymous donation rules) is mandatory.

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Related Services

Society Registration (NGO)

Trust Registration (NGO)

12A & 80G Registration

FCRA / FEMA Registration

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