Charitable Trust & NGO Services

Income Tax Compliance for Trusts

End-to-end income tax compliance for charitable trusts, societies, and Section 8 companies — from 12AB & 80G registration to annual ITR-7 filing and audit reports.

Applicable to: balance Registered Trusts & Societies apartment Section 8 Companies receipt_long Governed by Sections 11–13 of Income Tax Act
Critical Approvals

12AB & 80G — The Two Pillars of Tax Exemption

Without these, your trust pays tax on surplus income and donors cannot claim deductions — both are critical to fundraising credibility.

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Trust Tax Exemption

Section 12AB Registration

Mandatory for a trust or society to claim exemption on income applied for charitable or religious purposes. Formerly 12A — now renewed every 5 years under the updated regime.

  • check_circle Application in Form 10A / 10AB to CIT (Exemptions)
  • check_circle Provisional registration for new trusts (3 years)
  • check_circle Final registration & 5-year renewal management
  • check_circle Representation before CIT (Exemptions) if needed
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Donor Deduction Eligibility

Section 80G Certificate

Enables donors to claim a 50% or 100% deduction on donations made to your trust. This certificate is a key fundraising credential — most corporate CSR donors require it before releasing funds.

  • check_circle Application in Form 10AC / 10BD to CIT (Exemptions)
  • check_circle Provisional & final 80G approval
  • check_circle Annual Form 10BD filing (donor-wise donation statement)
  • check_circle Issuance of Form 10BE certificates to donors
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Timely Renewal is Critical

Under the revised regime, both 12AB and 80G must be renewed every 5 years. A lapse in either certificate means your trust loses tax-exempt status and donors lose their deduction — we track renewal dates proactively.

Annual Compliance

Complete Income Tax Compliance Suite

Every return, form, audit report, and statement your trust is required to file — handled by specialists who understand the charitable sector.

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Annual Return

Filing of ITR-7

Trusts, societies, and Section 8 companies registered under Sections 12AB or 10(23C) are required to file ITR-7 annually. We prepare and file this return, ensuring accurate reporting of income, expenditure, and application of funds within prescribed time limits.

  • check_circle Preparation of Income & Expenditure Account
  • check_circle Computation of taxable income (if any)
  • check_circle Application of funds calculation & reporting
  • check_circle E-filing with digital signature on income tax portal
Due: 31st October (audit cases) arrow_forward
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Audit Report

Filing of Form 10B / 10BB

Trusts claiming exemption under Section 11 must file a Chartered Accountant's audit report in Form 10B (for domestic trusts) or Form 10BB (for trusts under Section 10(23C)) before the ITR-7 due date. We conduct the audit and file the report electronically.

  • check_circle Audit of accounts under Sec. 12A / 12AB
  • check_circle Form 10B filing (Sec. 12AB registered trusts)
  • check_circle Form 10BB filing (Sec. 10(23C) institutions)
  • check_circle CA certification & e-filing on IT portal
Must precede ITR-7 filing arrow_forward
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Accumulation of Income

Filing of Form 10

A trust that cannot apply its entire income in the current year and wishes to accumulate funds for specific purposes can do so for up to 5 years — but must file Form 10 before the return due date. We prepare this form and maintain the accumulation register.

  • check_circle Preparation and filing of Form 10 (accumulation notice)
  • check_circle Specification of purpose and period of accumulation
  • check_circle Monitoring utilisation of accumulated funds
  • check_circle Compliance with 5-year utilisation deadline
Filed before return due date arrow_forward
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Income Deferment

Form 9A — Deferment of Application

Where income is not received during the year but is deemed to be applied (e.g., receivable amounts treated as applied), Form 9A is required. This form is critical to avoid an inadvertent tax liability on income that has not actually been received.

  • check_circle Identification of unrealised income items
  • check_circle Preparation and e-filing of Form 9A
  • check_circle Coordination with ITR-7 reporting
  • check_circle Advisory on deemed application vs. actual application
Filed before return due date arrow_forward
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Financial Statements

Income & Expenditure Account and Balance Sheet

Charitable organisations are required to maintain and present specific financial statements — not a P&L, but an Income & Expenditure Account paired with a Balance Sheet. We prepare these in the format prescribed by the Income Tax Act and applicable trust laws, ensuring they are audit-ready and comply with reporting requirements.

check_circle Income & Expenditure Account preparation
check_circle Balance Sheet as at 31st March
check_circle Receipts & Payments Account
check_circle Schedules for grants, donations & corpus
Key Deadlines

Annual Compliance Calendar for Trusts

Apr

New Financial Year Begins — Books & Records

Open new ledger accounts. Review Form 10 (accumulation) commitments from prior year. Ensure 85% application target is tracked from the start.

1 April
Jun

Form 10BD — Donor Donation Statement

File statement of donation received from donors during the preceding financial year and issue Form 10BE certificates to donors. Mandatory for 80G holders.

31 May
Sep

Form 9A & Form 10 Filing

File Form 9A (deferment of application) and Form 10 (accumulation of income) for the year ending 31 March — must precede ITR-7 filing.

By due date of ITR-7
Oct

Form 10B / 10BB & ITR-7 Filing

Statutory audit completed, Form 10B / 10BB filed by CA, followed by ITR-7. This is the most critical compliance deadline for charitable organisations.

31 October
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Year-End — Compliance Complete

All returns filed, audit reports uploaded, donor certificates issued. Trust retains exemption status and donors retain their deduction claims — mission supported, legally sound.

31 March (close of year)
Our Advantage

Why Trusts Choose Us for Tax Compliance

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Charitable Sector Specialists

Deep expertise in Sections 11–13 and the unique compliance requirements of trusts and NGOs.

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Proactive Deadline Tracking

We track every Form 10, 9A, 10B, 10BD, and ITR-7 deadline so your exemption status is never at risk.

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Representation at CIT

We appear before CIT (Exemptions) for 12AB / 80G matters and respond to any notices issued to the trust.

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Renewal Management

We track the 5-year renewal cycle for 12AB and 80G and initiate applications well before the expiry date.

Ready to Secure Your Trust's Tax Exemption?

Speak with our team today. We'll handle your 12AB, 80G, ITR-7, and all trust compliance — so you can focus on your mission.

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Office Address

4th Floor, Solitaire 1, New Link Rd, Malad West, Mumbai 400064.

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Direct Line

+91-8169820387 | 022-46022657