Simplify ITR filing for NGOs in Himachal Pradesh with proper audited accounts, valid 12A/12AB & 80G approvals, and accurate ITR-7 submission to maintain compliance and build donor confidence.
Complete Your ITR Filing
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 Himachal Pradesh.
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 Himachal Pradesh
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Himachal Pradesh.
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 Himachal Pradesh
NGOs in Himachal Pradesh that are registered under Section 12A/12AB and hold valid approval under Section 80G must file their return of income through Form ITR-7 to comply with the provisions of the Income Tax Act. The filing process involves preparing audited accounts, securing the applicable audit report (Form 10B/10BB), and submitting the return along with essential documents such as PAN, registration certificates, bank statements, donation records, and Form 26AS.
Filing the return within the due date helps NGOs retain their tax exemption benefits, allows donors to continue availing deductions under Section 80G, supports hassle-free renewal of statutory registrations, and ensures eligibility for government schemes and CSR funding, while also reinforcing the NGO’s financial accountability and credibility.
Applicable ITR Form for NGOs: ITR-7 — For NGOs claiming exemption under Section 139(4A), 139(4B), 139(4C), or 139(4D).
Retains Tax-Exempt Status – Secures uninterrupted income tax relief under Sections 11 and 12 of the Act.
Builds Donor Trust – Assures donors of transparency and enables them to claim tax deductions under Section 80G.
Prevents Penalties & Legal Hurdles – Avoids interest charges, fines, and legal consequences arising from delayed or non-filing.
Enables Access to Grants & CSR Funds – Serves as compliance proof, making NGOs eligible for government support and CSR project funding.
Promotes Financial Transparency – Reflects responsible management through proper disclosure of income, expenses, and fund application.
Eases Renewal of Registrations – Ensures smoother continuation of 12AB, 80G, and FCRA approvals without compliance issues.
Enhances Credibility & Goodwill – Strengthens the NGO’s image and trustworthiness among authorities, donors, and beneficiaries.
PAN Card of the NGO – A compulsory identification document for filing the return.
Constitution/Registration Papers – Trust Deed, Society Registration Certificate, or Section 8 Company Incorporation Certificate, depending on the type of NGO.
12A/12AB Registration Certificate – Proof that the NGO is entitled to claim exemption on its income.
80G Approval Certificate – Allows donors to claim tax deductions on their contributions.
FCRA Registration (if applicable) – Mandatory for NGOs that receive or utilize foreign contributions.
Audited Financial Statements – Includes Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account for the relevant financial year.
Audit Report – Either Form 10B or Form 10BB, based on the NGO’s registration status.
Donation Records – Comprehensive details of donations received, along with donor particulars.
Bank Account Statements – Statements of all bank accounts held and operated during the financial year.
Form 26AS – Annual tax credit statement reflecting TDS, TCS, and other tax-related information.
TAN (if applicable) – Required for NGOs responsible for deducting and depositing TDS.
Additional Compliance Documents – Evidence of investments, fund utilization, and other statutory records as required.
Audit Obligation under Income Tax Act – NGOs registered under Section 12A/12AB must undergo an audit if their gross income (before availing exemptions under Sections 11 and 12) exceeds the basic exemption threshold.
Prescribed Audit Forms –
Form 10B – Applicable to NGOs holding registration under Section 12A.
Form 10BB – Applicable to NGOs registered under Section 12AB.
Audit by Chartered Accountant (CA) – A qualified Chartered Accountant is required to conduct the audit, ensuring accuracy of accounts, proper application of income, and compliance with the provisions of the Income Tax Act.
Due Date for Filing Audit Report – The audit report must be obtained and e-filed on the Income Tax portal before submitting ITR-7, typically by 30th September of the assessment year (unless extended by CBDT).
Purpose of Audit – To ensure proper utilization of funds, verify adherence to tax laws, confirm the correctness of financial statements, and protect the NGO’s entitlement to tax exemptions.
Check Applicability – Ensure the NGO qualifies under Sections 139(4A)/(4C)/(4D) and file ITR-7.
Prepare Books – Finalize Balance Sheet, Income & Expenditure, and Receipts & Payments.
Reconcile Records – Match with bank statements, 26AS, AIS/TIS, TDS/TCS, and donations.
Verify Registrations – Confirm validity of 12A/12AB, 80G, and FCRA (if applicable).
Assess Income Use – Calculate application to charitable purposes, segregate corpus/non-corpus, and identify accumulations.
File Declarations – Submit Form 9A (deemed application) or Form 10 (accumulation under Sec 11(2)), if required.
Engage a CA – Add a Chartered Accountant on the portal for audit and filing.
Complete Audit – CA uploads Form 10B/10BB; NGO reviews and approves online.
80G Compliance – File Form 10BD and issue Form 10BE to donors.
Start ITR-7 Filing – Log in, enter details on registration, activities, income, audit, and TDS/TCS.
Fill Schedules – Report income application, accumulations, corpus, Sec 11(5) investments, related-party payments, assets & liabilities.
Compute Tax (if any) – Address disallowances and verify tax + interest.
Pre-Validate Bank – Add and validate refund account.
Quote Identifiers – Provide 12AB/80G URNs, 10B/10BB ACK, 9A/10/10BD references.
Submit & e-Verify – Resolve errors, upload, and e-verify via DSC/EVC (DSC mandatory for audits/Section 8).
Save Acknowledgment – Download ITR-V and related compliance records.
Track Status – Monitor processing and reply promptly to notices.
Due Dates for ITR Filing
Auriga provide expert services which can get your new business off to a flying start. We are Compliance for your business. Here you get simple and affordable online company registration and range of essential services. A world class technology – driven platform, offering end to end service from startup to well established firm.
By continuing past this page, you agree to our Terms of Service,Cookie Policy,Privacy Policy,Refund Policy and Content Policies.
© AURIGA ACCOUNTING PRIVATE LIMITED | 2021 | All Rights Reserved
