“NGO ITR filing in Chandigarh is essential to ensure compliance, safeguard tax exemptions under Sections 12A/12AB, and allow donors to claim benefits under Section 80G.”
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Ready Your ITR Filing For NGO with Auriga Accounting
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Chandigarh HR.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for ITR Filing
Ready Your ITR Filing For NGO In Chandigarh HR
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Chandigarh HR.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for ITR Filing
Ready Your ITR Filing For NGO In Chandigarh HR
“In Chandigarh, NGOs registered under Section 12A/12AB and approved under Section 80G must file their Income Tax Return in Form ITR-7 to remain compliant with the Income Tax Act. The process involves preparing audited financial statements such as the Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account, and obtaining the prescribed audit report in Form 10B or 10BB from a Chartered Accountant. NGOs are also required to compile key documents, including PAN, registration certificates, bank statements, donation records, Form 26AS, and other supporting compliance papers.”
“Filing an Income Tax Return (ITR) is essential for NGOs to meet legal obligations and safeguard their tax-exempt status. It enhances financial transparency, builds donor confidence, and reinforces credibility with regulators. Timely filing also secures continued access to government grants and foreign funding while protecting the organization from penalties and legal complications.”
Applicable ITR Form for NGOs: ITR-7 — For NGOs claiming exemption under Section 139(4A), 139(4B), 139(4C), or 139(4D).
Preserve Tax-Exempt Status – Timely ITR filing protects exemptions under Sections 11 and 12 of the Income Tax Act.
Ensure Legal Compliance – Prevents penalties, interest, and unwanted notices from the Income Tax Department.
Build Donor Confidence – Transparent financial reporting enhances trust and credibility with donors.
Access Grants & CSR Funding – Proof of ITR filing is often mandatory for government schemes and corporate CSR support.
Facilitate Financial Transactions – Eases banking operations, loan processing, and other regulatory approvals.
Demonstrate Accountability – Showcases responsible fund management, strengthening confidence for future fundraising.
Reduce Tax Scrutiny – Timely compliance lowers the likelihood of audits, disallowances, and adverse assessments.
Registration Proof – Trust Deed, Society Registration Certificate, or Section 8 Incorporation Certificate.
PAN Card – Permanent Account Number of the NGO.
12A/12AB Registration Certificate – Required to claim income tax exemption.
80G Approval Certificate – Enables donors to avail income tax benefits.
FCRA Registration Certificate – Mandatory for NGOs receiving foreign contributions.
Audited Financial Statements – Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account.
Audit Reports – Form 10B or Form 10BB, as applicable.
Bank Statements – Complete bank statements for the relevant financial year.
Donation Records – Details of contributions, along with Form 10BD (donation statement) and Form 10BE (donor certificate), if applicable.
Form 26AS, AIS & TIS – For reconciliation of TDS, TCS, and other tax credits.
TDS/TCS Certificates – Proof of tax deducted or collected at source, if applicable.
Declarations of Accumulation/Deemed Application – Form 9A or Form 10, wherever applicable.
Mandatory Audit under the Income Tax Act – NGOs registered under Section 12A/12AB must undergo a statutory audit if their gross income (before exemptions under Sections 11 & 12) exceeds the basic exemption limit.
Applicable Audit Forms –
Form 10B – For NGOs registered under Section 12A.
Form 10BB – For NGOs registered under Section 12AB.
Audit by Chartered Accountant (CA) – The audit must be conducted by a qualified CA, who certifies the correctness of accounts, proper application of income, and compliance with the Income Tax Act.
Submission Timeline – The audit report must be uploaded on the Income Tax e-filing portal before filing ITR-7, generally by 30th September of the assessment year (subject to extensions by CBDT).
Purpose of Audit – To promote financial transparency, verify lawful fund utilization, strengthen accountability, and safeguard the NGO’s tax-exempt status.
Determine Applicability & Return Form – NGOs registered under Section 12A/12AB or claiming exemption under Sections 11 & 12 must file Form ITR-7 in accordance with Sections 139(4A)/(4C)/(4D).
Finalize Financial Statements – Close books of accounts and prepare audited Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account for the relevant financial year.
Reconcile Accounts & Tax Records – Cross-check financial statements with bank statements, Form 26AS, AIS/TIS, TDS/TCS certificates, and donation registers. Resolve discrepancies before filing.
Validate Statutory Registrations – Ensure validity of 12A/12AB Registration, 80G Approval, and FCRA Registration (if applicable). Keep URNs and approval orders ready for reference.
Compute Income Application & Accumulation – Segregate corpus and non-corpus receipts, calculate income applied for charitable purposes, and determine accumulation or deemed application as per law.
Comply with Audit Requirements – If gross income exceeds the basic exemption limit, appoint a Chartered Accountant (CA) to conduct the statutory audit and upload Form 10B or 10BB on the Income Tax Portal.
Fulfill Donation & 80G Reporting – File Form 10BD (statement of donations) and issue Form 10BE (donor certificates). Ensure alignment with books of accounts and ITR disclosures.
Prepare & File ITR-7 with Full Disclosures – Log in to the Income Tax Portal → Select ITR-7 → Enter NGO details, nature of activities, income, exemptions, audit details, and schedules (accumulations, corpus, Sec 11(5) investments, liabilities, related-party transactions, etc.).
Verify & Submit Return – Review computations, disclose disallowances (if any), pre-validate refund bank account, and ensure quoting of identifiers (12AB URN, 80G URN, Audit Ack. No., Forms 9A/10/10BD references). Upload and e-verify using DSC/EVC (DSC mandatory for audited NGOs and Section 8 companies).
Maintain Records & Monitor Status – Safely store ITR-V, acknowledgments, audit reports, donation filings, financials, and ledgers. Track return processing on the portal and respond promptly to notices or queries from the Income Tax Department.
Due Dates for ITR Filing
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