Trust and Society Annual Compliance
ITR-7, the audit report, donation statements and renewals for a trust or society.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
A registered trust or society with 12A files ITR-7 every year, an audit report in Form 10B or 10BB, and — if it holds 80G — the donor statement in Form 10BD with certificates to each donor by 31 May. 12A and 80G themselves now expire every five years, and a society also files its annual list with the Registrar. Miss the sequence and the exemption is the first thing to go.
What is included
- Accounts finalisation and audit coordination
- Form 10B or 10BB
- ITR-7
- Form 10BD and 10BE certificates
- Accumulation filings where needed
- 12A and 80G renewal when due
- Society annual list or state charity-commissioner filing
- Darpan and FCRA reminders where applicable
What we will need from you
- Ledgers and bank statements
- Donation register with donor PANs
- Grant agreements and utilisation
- Governing-body minutes
- Existing 12A, 80G and registration certificates
How long it takes
Filed against each statutory date through the year.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
We received very little — still file?
Yes. ITR-7 is filed regardless; the audit report is needed once income before exemption crosses the limit.
When do 12A and 80G renew?
Six months before the five-year expiry, or within six months of starting activities on a provisional registration.