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ITR Filing For Charitable Trust

A charitable trust is an entity formed to promote charitable, religious, educational, or public welfare purposes. These trusts can seek exemptions on income, provided they meet specific conditions under the Income Tax Act, 1961.

Complete Your ITR Filing

Ready Your ITR Filing For Charitable Trust with Auriga Accounting

  • Connect with our Experts
  • Submit Your Required Documents
  • Track Application Status
  • Received your Certificate

REGISTER NOW..

Why Should I Use Auriga Accounting For ITR Filing For Charitable Trust ?

Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For Charitable Trust.

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Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for ITR Filing 

Complete your ITR Filing

Ready Your ITR Filing For Charitable Trust 

Why Should I Use Auriga Accounting For ITR Filing For Charitable Trust ?

Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For Charitable Trust.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for ITR Filing 

Complete your ITR Filing

Ready Your ITR Filing For Charitable Trust

Overview
Need
Key Benefit
Eligibility
Documents
Exemption
Audit
Penalties
Process

Overview - ITR Filing For Charitable Trust 

ITR filing for a Charitable Trust refers to the process of submitting an Income Tax Return (ITR) to the Income Tax Department of India, even though the trust may be eligible for tax exemptions. This is done to report the trust’s income, expenses, and compliance with tax laws — ensuring it maintains its tax-exempt status.

Why Does a Charitable Trust Need to File an ITR?

Even though charitable trusts are formed for non-profit purposes, they still need to file an ITR for these key reasons:

  1. Legal Compliance: Every registered trust must file an ITR annually, regardless of income or profit.
  2. Claiming Tax Exemption: Trusts can claim exemptions on income used for charitable purposes under Section 11 and 12 of the Income Tax Act.
  3. Maintain Transparency: Filing ITR demonstrates accountability and transparency in fund management.
  4. Ensure Donor Benefits: Donors can claim tax deductions on donations if the trust holds 80G registration.

Key Benefits of Timely Filing

  • Retains tax-exempt status
  • Ensures donor confidence (especially those seeking Section 80G deductions)
  • Avoids penalties
  • Promotes transparency and credibility

Eligibility and Tax Exemption For ITR Filing For Charitable Trust

Charitable Trusts are generally eligible for tax exemption under Section 11, 12, and 13 of the Income Tax Act, 1961, provided they:

  • Are registered under Section 12A or 12AB.
  • Have income applied towards charitable or religious purposes (at least 85% of the total income).
  • Maintain proper books of accounts.

Documents Needed For ITR Filing For Charitable Trust

  • PAN card of the trust
  • Trust Deed or Registration Certificate
  • 12A/12AB Registration Certificate
  • 80G Registration Certificate (if applicable)
  • Income and expenditure statements
  • Balance sheet
  • Receipts and payments account
  • Details of donations received (corpus and non-corpus)

Tax Exemption and Sections Involved

Charitable trusts can claim tax exemptions under:

  • Section 11: Income applied for charitable/religious purposes is exempt (minimum 85% application required).
  • Section 12: Voluntary contributions (donations) received are treated as income.
  • Section 13: Defines conditions where exemptions may be denied (e.g., income benefiting specific individuals).

For donor benefits: Section 80G: Allows donors to claim deductions for donations made to the trust.

Which ITR Form to Use?

  • ITR-7: Specifically for trusts claiming exemption under Sections 139(4A), 139(4B), 139(4C), or 139(4D).

Audit Requirements For ITR Filing For Charitable Trust

If the total income of the trust (before exemptions) exceeds ₹2.5 lakh, an audit is mandatory under Section 12A(b).

  • Form 10B (for trusts registered under Section 12A/12AB).
  • Form 10BB (for institutions under Section 10(23C)).

Penalties for Non-Compliance

  • Late filing penalty: ₹1,000 to ₹10,000 (Section 234F).
  • Loss of exemptions under Section 11 and 12.
  • Interest on taxes due (Section 234A, 234B, 234C).

Due Date for Filing

  • 31st October (for trusts requiring an audit).
  • 31st July (for trusts not requiring an audit).

Process of Filing ITR for Charitable Trust

  1. Register on the Income Tax Portal (if not already done).
  2. Select the correct ITR form (ITR-7).
  3. Fill in details like trust income, expenses, and donations.
  4. Claim exemptions under Section 11 and Section 12.
  5. Attach audit reports (Form 10B/10BB) if the total income exceeds the basic exemption limit.
  6. Verify and submit the return online using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

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