ITR filing for NGOs in Haryana ensures compliance, preserves tax exemptions under 12A/12AB, and enables donor benefits under 80G.
Option 2:
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Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Haryana.
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 Haryana
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Haryana.
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 Haryana
In Jharkhand, every NGO registered under Section 12A/12AB and holding approval under Section 80G is required to file its Income Tax Return in Form ITR-7 in order to maintain compliance with the Income Tax Act. The filing process is comprehensive and involves finalizing audited financial statements such as the Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account, along with obtaining the prescribed audit report in Form 10B or 10BB from a Chartered Accountant. In addition, NGOs must compile and submit essential documents including PAN, registration certificates, bank account statements, donation records, Form 26AS, and any other supporting compliance papers.
Filing an Income Tax Return (ITR) is vital for NGOs to fulfill legal obligations and preserve their tax-exempt status. It promotes transparency in financial reporting, strengthens donor trust, and enhances credibility with regulatory bodies. Moreover, timely submission of ITRs ensures continued access to government grants and foreign funding, while helping avoid penalties and legal issues.
Applicable ITR Form for NGOs: ITR-7 — For NGOs claiming exemption under Section 139(4A), 139(4B), 139(4C), or 139(4D).
Preserves Tax-Exempt Status – Filing on time safeguards exemptions available under Sections 11 and 12 of the Income Tax Act.
Ensures Legal Compliance – Helps avoid penalties, interest, and unnecessary notices from the Income Tax Department.
Builds Donor Confidence – Transparent reporting of accounts strengthens credibility and trust among donors.
Enables Grants & CSR Funding – Many government agencies and corporates insist on ITR proof before providing financial support.
Supports Financial Transactions – Simplifies banking, loan applications, and other regulatory processes.
Demonstrates Accountability – Reflects responsible fund utilization and boosts confidence for future fundraising.
Minimizes Tax Scrutiny – Timely compliance lowers the risk of audits, disallowances, or 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 – For claiming income tax exemption
80G Approval Certificate – For enabling donor tax benefits
FCRA Registration Certificate – Mandatory if foreign contributions are received
Audited Financial Statements – Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account
Audit Reports – Form 10B or Form 10BB, as applicable
Bank Statements – Complete statements for the financial year
Donation Records – Donation details, along with Form 10BD (statement) and Form 10BE (donor certificate), if applicable
Form 26AS, AIS & TIS – For verifying TDS, TCS, and other tax credits
TDS/TCS Certificates – For tax deducted/collected at source, if any
Declarations of Accumulation/Deemed Application – Form 9A or Form 10, wherever applicableasZ
Mandatory Audit under 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 will certify the accuracy of accounts, proper application of income, and compliance with the Income Tax Act.
Timeline for Submission – 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 ensure financial transparency, confirm lawful utilization of funds, maintain accountability, and safeguard the NGO’s tax-exempt benefits.
Identify Applicability & Return Form: NGOs registered under Section 12A/12AB or claiming exemptions under Sections 11 & 12 must file their return in Form ITR-7 as per Sections 139(4A)/(4C)/(4D).
Prepare and Finalize Financial Statements: Close the books of accounts and prepare audited Balance Sheet, Income & Expenditure Statement, and Receipts & Payments Account for the financial year.
Reconcile Accounts with Records: Ensure accuracy by matching books with bank statements, Form 26AS, AIS/TIS, TDS/TCS certificates, and donation registers. Address mismatches before filing.
Validate Statutory Registrations: Check that 12A/12AB Registration Certificate, 80G Approval, and FCRA Registration (if applicable) are valid and up to date. Keep URNs and approval orders ready.
Compute Application & Accumulation of Income: Separate corpus and non-corpus receipts, calculate the amount applied to charitable activities, 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 to conduct an audit and upload Form 10B or 10BB on the Income Tax Portal.
Fulfill Donation & 80G Reporting Obligations: File Form 10BD (statement of donations received) and issue Form 10BE (donor certificates). Ensure these match with books and reflect correctly in ITR.
Fill & File ITR-7 with Complete Disclosures: Log in to the Income Tax Portal → Select ITR-7 → Enter NGO details, nature of activities, income, exemptions, audit details, and other applicable schedules (accumulations, corpus, Sec 11(5) investments, liabilities, related-party payments, etc.).
Verify, Submit & e-Verify Return: Carefully review computations, disclose any disallowances, pre-validate the refund bank account, quote all identifiers (12AB URN, 80G URN, Audit ACK No., Forms 9A/10/10BD references), then upload and e-verify using DSC/EVC (DSC mandatory for audited NGOs and Section 8 companies).
Maintain Records & Track Return Status: Download and securely keep ITR-V, acknowledgment, audit reports, donation filings, financials, and supporting ledgers. Monitor the portal for return processing updates and respond promptly to any notices or queries from the Income Tax Department.
Due Dates for ITR Filing
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