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ITR-7 Filing Services
ITR-7 is the Income Tax Return form prescribed under the Income-tax Act, 1961 read with the Income-tax Rules, 1962 and annual CBDT notifications — designed for persons and entities claiming exemption under specified provisions of the Act and required to furnish returns under Section 139(4A), Section 139(4B), Section 139(4C), or Section 139(4D). In practical terms, ITR-7 is the return of charitable and religious trusts, political parties, research associations, scientific research institutions, educational institutions, hospitals, news agencies, infrastructure debt funds, universities, and similar non-profit persons availing exemption under Sections 10 and 11 to 13 of the Act. It is a highly specialised return, materially different in structure from every other ITR, and sits at the intersection of direct-tax law, charitable-trust regulation under the Bombay Public Trusts Act / Societies Registration Act / Section 8 of the Companies Act, and FCRA compliance for organisations receiving foreign contribution.
ITR-7 carries a unique set of schedules tailored to exemption claims — Schedule J / JA (movement of corpus / ear-marked funds), Schedule I (investments and deposits), Schedule D (donations and 80G utilisation), Schedule K (details of accumulation under Section 11(2) for specified purposes), Schedule LA (political parties under Section 13A), Schedule ET (electoral trusts under Section 13B), Schedule VC (voluntary contributions split into corpus / specific / general and foreign), Schedule AI (aggregate income), Schedule Part A-BS and Part A-P&L (receipts and payments, income and expenditure, balance sheet), Schedule TDS, and Schedule CG / OS / HP / BP where the entity carries on incidental business or owns property. Alongside the ITR itself, the taxpayer often files Form 10B or Form 10BB (audit report for charitable trusts by a Chartered Accountant under Section 12A(1)(b) / 10(23C)), Form 10 (accumulation of income under Section 11(2)), and supporting registrations — Section 12A / 12AB, Section 80G, FCRA, and relevant approvals under Section 10(23C) / 35 / 35(1)(ii).
Our ITR-7 Filing Services cover the entire exemption-aligned compliance lifecycle — from form choice (ITR-6 vs ITR-7 for Section 8 / non-profit companies), applicability under Sections 139(4A) / (4B) / (4C) / (4D), registration health-check under Sections 12A / 12AB / 10(23C) / 80G / 35 / 35(1)(ii), Form 10B / 10BB audit report coordination, computation of exempt income under Sections 11 / 12 / 13 and the 85% application rule under Section 11(1)(a), accumulation tracking under Section 11(2) and Form 10, corpus donation treatment, anonymous donation taxation under Section 115BBC, political-party / electoral-trust reporting under Sections 13A / 13B, foreign contribution disclosure and FCRA alignment, specified violations triggering taxation under Section 115TD, 80G receipt tracking, Form 9A deemed-application under Section 11(1)(c), DSC-based filing, Section 143(1) intimation review, and faceless scrutiny / reassessment defence — so every non-profit return is filed with the governance standard the trust, the donor, the regulator, and the department all expect.
Sec 139(4A/B/C/D)
Mandatory filing provisions
12A / 12AB / 80G
Registration framework
85% Application
Section 11 threshold
Form 10B / 10BB
CA audit report
Laws & Frameworks We Work Under
Income-tax Act, 1961
Sec 11 / 12 / 13 – Trusts
Sec 10(23C) – Institutions
Sec 12A / 12AB – Registration
Sec 80G / 35 – Donations
Sec 13A / 13B – Political / ET
Sec 115BBC / 115TD
FCRA, 2010 (overlap)
Main Taxpayer Categories Covered by ITR-7
Sec 139(4A)
Charitable / Religious Trusts
Trusts and institutions claiming exemption under Sections 11 and 12 with 12A / 12AB registration.
- Charitable trusts
- Religious trusts
- 12A / 12AB registration
- Section 11 exemption
- Section 12 VC
- 80G approval
Sec 139(4B)
Political Parties
Registered political parties claiming exemption under Section 13A with income / contribution disclosure.
- Registered parties
- Section 13A exemption
- Schedule LA
- Contribution disclosure
- Sec 29C RPA report
- Electoral bonds (legacy)
Sec 139(4C)
Research / Scientific / News
Research associations, scientific research institutions, news agencies, and specified institutions.
- Research associations
- Scientific institutions
- News agencies
- Section 10(21) / 10(22B)
- Sec 35(1)(ii) / (iii) approval
- Infrastructure debt fund
Sec 139(4D)
Universities / Colleges
Universities, colleges, and educational institutions filing for exemption under Section 10(23C) / 35.
- Universities
- Colleges & educational
- Sec 10(23C)(iiiab) to (vi)
- Hospitals u/s 10(23C)(iiiac)
- Sec 35(1) eligibility
- Accreditation updates
Electoral Trusts
Electoral Trusts
Electoral trusts claiming exemption under Section 13B read with Rule 17CA.
- Section 13B exemption
- Schedule ET
- Rule 17CA compliance
- Contribution acceptance
- 95% distribution rule
- Donor / recipient reporting
Section 8
Sec 8 / NGO Companies
Section 8 companies under the Companies Act claiming Section 11 exemption — filing ITR-7 not ITR-6.
- Section 8 (exempt)
- 12A / 12AB registration
- 80G receipts
- FCRA compliance
- CSR recipient
- Board governance
Key ITR-7 Concepts & Schedules at a Glance
Sec 11(1)(a)
85% Application Rule
At least 85% of income must be applied to charitable / religious purposes in the same year.
85%
India
Sec 11(2)
Accumulation & Form 10
Trust can accumulate up to 5 years for specified purposes by filing Form 10 on the portal.
5 Years
Form 10
Sec 12A / 12AB
Registration
Mandatory registration under Section 12A / 12AB (post-renewal) to claim Section 11 / 12 exemption.
Form 10A
Form 10AB
Form 10B / 10BB
Audit Report
CA audit report in Form 10B (Sec 12A trusts) or 10BB (10(23C) institutions) before ITR.
CA Audit
30 Sep
Sec 115BBC
Anonymous Donation
Anonymous donations above prescribed threshold taxed at 30% under Section 115BBC.
30%
No KYC
Sec 115TD
Exit Tax
Tax on accreted income where trust exits, converts, or loses exemption — Section 115TD.
Exit Tax
Net Worth
Sec 80G / 10BD
Donation Reporting
Form 10BD to be filed annually reporting donations received; Form 10BE issued to donors.
10BD
10BE
FCRA Overlap
Foreign Contribution
Foreign contribution subject to FCRA, 2010 and corresponding FC-4 annual return; disclosed in ITR-7.
FCRA
FC-4
What Our ITR-7 Filing Engagement Covers
Advisory
Registration & Exemption Strategy
12A / 12AB / 80G / 10(23C) / 35 registration status, renewal timing, and exemption optimisation.
- 12A / 12AB renewal
- 80G Form 10A / 10AB
- 10(23C) scrutiny
- Section 11 planning
- Accumulation Form 10
- Form 9A deemed application
Audit & Prep
Form 10B / 10BB & Schedules
CA audit under Section 12A(1)(b) / 10(23C), Form 10B / 10BB, and schedule drafting.
- Form 10B / 10BB
- Schedule VC / AI / J
- 85% application workings
- Schedule D / I / K
- Anonymous donation test
- Donor reporting (10BD)
Filing & Support
Filing, DSC & Notices
DSC-based filing, 143(1) intimation review, and exemption-denial / scrutiny defence.
- Self-assessment tax
- DSC of trustee / secretary
- 143(1) review
- Rectification u/s 154
- 12AB cancellation defence
- 115TD exit tax advisory
Our ITR-7 Filing Services
Charitable Trust ITR-7
End-to-end ITR-7 for trusts registered under Section 12A / 12AB with full Section 11 compliance.
Section 8 Company ITR-7
Section 8 non-profit companies claiming Section 11 exemption — filing ITR-7 (not ITR-6).
Political Party ITR-7
Section 139(4B) filings for registered political parties with Section 13A Schedule LA disclosures.
Research / Scientific ITR-7
Section 139(4C) filings for research associations, scientific / news / professional institutions.
University / Educational ITR-7
Section 139(4D) filings for universities and colleges under Section 10(23C) / 35 exemptions.
12A / 12AB / 80G Registration
Fresh Form 10A / renewal Form 10AB for 12A / 12AB / 80G registrations and provisional approvals.
Form 10B / 10BB / 10BD / 10BE
Audit reports for trusts, donation statements, and donor certificates coordinated end-to-end.
Exemption Defence & 115TD
Defence against 12AB cancellation, exemption denial, Section 115BBC, and Section 115TD exit tax.
When You Need Expert ITR-7 Filing Support
New Trust / Society / NGO
Fresh trust / society / Section 8 company needing first-year ITR-7 and provisional 12A registration.
85% Application Shortfall
Trust unable to apply 85% in the year — Form 10 accumulation or Form 9A deemed-application strategy.
12AB Renewal Due
Existing 12A registration expiring / moving to 12AB under the new regime — Form 10AB required.
80G Form 10BD / 10BE
Annual donation statement (Form 10BD) and donor certificates (Form 10BE) to be filed annually.
Foreign Contribution
NGO receiving FCRA-registered foreign contribution — ITR-7 disclosures must align with FC-4.
Anonymous Donation Risk
Donations without donor KYC / records risking Section 115BBC 30% taxation.
Trust Exit / Conversion
Wind-up, merger, or conversion of trust — Section 115TD exit tax on net worth / accreted income.
Notice / 12AB Cancellation
Notice under Section 143(2), 148, or 12AB(4) cancellation proposal needing urgent defence.
Information & Documents Needed for ITR-7
Registration & Governance
- PAN of trust / society / co
- Trust deed / MOA / AOA
- 12A / 12AB / 80G certificate
- 10(23C) / 35 approval
- FCRA certificate
- Trustee / trustee PAN
- Board resolution
Financials & Audit
- Audited financials
- Receipts & payments
- Income & expenditure
- Balance sheet
- Form 10B / 10BB audit report
- Bank statements
- Investment schedule
Donation & Specific
- Form 10BD / 10BE data
- Corpus donation details
- Anonymous donation working
- Form 10 / 9A (if applicable)
- FC-4 annual return
- DSC of authorised signatory
- Form 26AS / AIS / TIS
Our End-to-End ITR-7 Filing Approach
1
Registration Check
12A / 12AB / 80G / 10(23C) / 35 status verification and renewal planning.
2
Audit & Financials
Form 10B / 10BB audit by CA, receipts & payments, I&E, and balance sheet preparation.
3
Exemption Computation
85% application check, Form 10 accumulation, Form 9A deemed-application where needed.
4
Filing & DSC
Schedule drafting, portal filing, DSC-based e-verification by authorised signatory.
5
Post-Filing
143(1) review, Form 10BD / 10BE filing, rectification, and scrutiny defence.
Why Choose Us for ITR-7 Filing
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CA-led trust audit capability
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12A / 12AB / 80G specialists
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Form 10B / 10BB / 10BD / 10BE
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FCRA overlap expertise
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85% & accumulation discipline
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Section 115TD exit advisory
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Political / ET / university coverage
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Strong exemption defence
FAQs on ITR-7 Filing
Who is required to file ITR-7?
ITR-7 is the return form prescribed for persons and entities required to furnish returns under Section 139(4A), 139(4B), 139(4C), or 139(4D) of the Income-tax Act. Section 139(4A) covers every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes — typically charitable / religious trusts, societies, and Section 8 companies registered under Section 12A / 12AB. Section 139(4B) covers registered political parties claiming exemption under Section 13A. Section 139(4C) covers research associations, news agencies, scientific research institutions, and other specified institutions claiming exemption under various clauses of Section 10 and Section 35. Section 139(4D) covers universities, colleges, and similar institutions under Section 10(23C). A Section 8 company claiming Section 11 exemption files ITR-7, not ITR-6 — a common error that triggers a defective return notice under Section 139(9).
What is the due date for filing ITR-7?
For entities filing ITR-7 and subject to audit under Section 12A(1)(b), Section 10(23C), or any other law — which covers the vast majority of active trusts, Section 8 companies, universities, and research institutions — the due date under Section 139(1) is 31 October of the assessment year, with the audit report in Form 10B (for Section 12A trusts with gross receipts above Rs. 5 crore or foreign contribution) or Form 10BB (for smaller trusts and 10(23C) institutions) to be filed by 30 September (subject to the specific filing window CBDT notifies). For entities not subject to audit, the due date is 31 July. Political parties, electoral trusts, and certain universities also follow the audit-linked 31 October deadline. Belated and revised returns under Sections 139(4) / 139(5) can be filed up to 31 December. An updated return under Section 139(8A) may be available within the prescribed window. All dates are subject to periodic CBDT extensions.
What is the 85% application rule under Section 11(1)(a)?
Under Section 11(1)(a) of the Income-tax Act, a trust or institution registered under Section 12A / 12AB is required to apply at least 85% of its income (from property held under trust) to charitable or religious purposes in India during the financial year in which it is derived, in order to claim full exemption on such income. The balance 15% can be set apart without any restriction. If the trust is unable to apply 85% in the year of receipt — for example, where a large donation is received late in the year — it has two remedies: first, Form 10 accumulation under Section 11(2), allowing the unutilised amount to be accumulated for up to 5 years for specified purposes; second, Form 9A deemed-application under Section 11(1)(c), allowing application to be deemed as made in the year of receipt if actually spent in the subsequent year. Failure to meet 85% and failure to file Form 10 / 9A in time results in the shortfall being taxed at normal rates in the trust's hands.
What is the difference between Form 10B and Form 10BB?
Both Form 10B and Form 10BB are CA-audit reports required under the Income-tax Rules for trusts and institutions claiming exemption. Form 10B applies to trusts or institutions registered under Section 12A / 12AB with total income (before claiming exemption) exceeding Rs. 5 crore in any previous year, or those that have received any foreign contribution during the year, or any income that is applied outside India. Form 10BB applies to the remaining smaller trusts under Section 12A / 12AB and to institutions approved under Section 10(23C)(iv) / (v) / (vi) / (via). Filing the wrong audit form does not fulfil the statutory audit requirement and leads to loss of exemption under Section 12A(1)(b) — a mistake that can cost crores in tax. The correct classification is based on gross receipts and the receipt of any foreign contribution in the year, and must be evaluated carefully before the 30 September audit deadline.
What is the 12A / 12AB registration and why is it critical for ITR-7?
Section 12A of the Income-tax Act requires every charitable or religious trust or institution to obtain registration with the Income Tax Department in order to claim exemption under Sections 11 and 12. Under the regime introduced by the Finance Act, 2020 and subsequent amendments, all existing 12A registrations were required to migrate to Section 12AB, and all registrations under 12AB are now granted for 5-year validity with mandatory renewal via Form 10AB. New organisations first obtain a provisional registration for 3 years under Form 10A, and then apply for regular registration within 6 months from commencement of activities or before expiry, whichever is earlier. Without a valid 12A / 12AB, the trust cannot claim exemption under Section 11 — the entire income becomes taxable at normal rates applicable to AOPs. Tracking validity and renewing in time is therefore the single most important compliance for any non-profit filing ITR-7.
How are anonymous donations taxed in ITR-7?
Under Section 115BBC of the Income-tax Act, anonymous donations received by charitable / religious trusts (other than wholly religious trusts or trusts established for religious and charitable purposes in specified circumstances) in excess of 5% of total donations or Rs. 1 lakh, whichever is higher, are taxed at a flat 30% (plus surcharge and cess). An "anonymous donation" is a voluntary contribution where the trust fails to maintain a record of the identity — name and address — of the donor and other prescribed details. This taxation is applied over and above the regular exemption regime under Sections 11 / 12. In ITR-7, the trust must compute its total donations, carve out corpus-specific and general, identify donations without donor records, and apply the 115BBC test. Strong donor-KYC practices and maintenance of a donation register are the simplest way to avoid unnecessary 30% exposure.
What are Form 10BD and Form 10BE?
Under Rule 18AB of the Income-tax Rules, every trust / institution approved under Section 80G(5)(vi) or Section 35(1)(ii) / (iia) / (iii) is required to file a Statement of Donations in Form 10BD on an annual basis — typically by 31 May of the financial year following the year in which the donations are received. Form 10BD captures donor-wise details — PAN / Aadhaar, donation amount, nature of donation (corpus / specific / general), and mode of receipt. Post filing of Form 10BD, the trust generates donor-wise Form 10BE certificates from the portal and issues them to donors, who need these certificates to claim 80G / 35 deductions in their own returns. Failure to file Form 10BD or delay in issuing Form 10BE disentitles donors from claiming their deduction, creating reputational and relationship damage far beyond the statutory late-fee exposure. This is a post-ITR-7 compliance that must not be overlooked.
What is Section 115TD exit tax and when does it apply?
Section 115TD of the Income-tax Act, introduced by the Finance Act, 2016, imposes a tax at the maximum marginal rate (currently around 39.78%) on the "accreted income" of a trust or institution registered under Section 12AA / 12AB (or approved under Section 10(23C)) in specified exit circumstances. The triggers include — (i) conversion of the trust into a form not eligible for exemption (such as a for-profit body); (ii) merger with a non-charitable entity; (iii) failure to transfer assets on dissolution to another trust within 12 months; and (iv) cancellation of registration on specified grounds. "Accreted income" is essentially the net worth of the trust — fair market value of assets minus liabilities, with specified adjustments. Section 115TD is the "exit tax" that prevents tax-exempt accumulation from leaving the charitable sector without taxation. Any restructuring, winding up, or loss-of-registration event must therefore be carefully planned with professional advice.
Trusts, NGOs, Parties, Universities — Every Non-Profit Return With CA Precision
Partner with our CAs for end-to-end ITR-7 Filing Services — 12A / 12AB / 80G, Form 10B / 10BB / 10BD, Section 11 / 115BBC / 115TD, and full exemption defence — under one roof.
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