Streamline ITR filing for NGOs in Jharkhand with proper audited accounts, valid 12A/12AB & 80G registrations, and accurate ITR-7 submission to ensure seamless tax compliance.
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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 Jharkhand.
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 Jharkhand
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Jharkhand.
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 Jharkhand
In Jharkhand, every NGO registered under Section 12A/12AB and approved under Section 80G must submit its Income Tax Return, usually through Form ITR-7, to comply with statutory requirements. The filing process includes the preparation of audited accounts, securing the prescribed audit report in Form 10B or 10BB, and uploading all necessary records such as PAN, registration certificates, donation details, and bank statements. Timely and accurate filing not only upholds financial accountability and legal compliance but also safeguards the organization’s tax-exempt privileges and ensures continued donor benefits under Section 80G.
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 Privileges – Safeguards eligibility for exemptions on income under Sections 11 and 12 of the Income Tax Act.
Enhances Donor Trust – Encourages donor confidence by enabling them to avail tax deductions under Section 80G.
Ensures Legal Compliance – Prevents fines, interest liabilities, and regulatory issues arising from delayed filing.
Facilitates Grants & CSR Funding – Acts as mandatory proof of compliance for government schemes, CSR projects, and institutional funding opportunities.
Promotes Financial Transparency – Reflects accountability through audited financial statements and proper reporting.
Supports Renewal of Registrations – Simplifies the process of renewing or extending approvals under 12A/12AB, 80G, and FCRA.
Strengthens Credibility & Image – Positions the NGO as trustworthy and compliant, enhancing its reputation among stakeholders, authorities, and beneficiaries.
PAN Card of the NGO – Essential identification document required for filing ITR.
Incorporation / Registration Papers – Trust Deed, Society Registration Certificate, or Section 8 Company Incorporation Certificate.
12A/12AB Registration Proof – Confirms eligibility for claiming income tax exemption.
80G Approval Certificate – Enables donors to avail income tax deductions on their contributions.
FCRA Registration (if applicable) – Mandatory for NGOs receiving and utilizing foreign donations.
Audited Accounts – Includes Balance Sheet, Income & Expenditure Statement, and Receipts & Payments Account for the financial year.
Audit Report – Form 10B or 10BB, depending on the nature of registration.
Donation Records – Complete details of domestic and foreign contributions with donor information.
Bank Account Statements – Statements of all NGO bank accounts operated during the year.
Form 26AS – Annual statement reflecting TDS, TCS, and advance tax details.
TAN (if applicable) – Required for NGOs responsible for deducting and depositing TDS.
Additional Compliance Documents – Evidence of investments, utilization of income, and other statutory records.
Compulsory Audit under Income Tax Law – NGOs holding registration under Section 12A/12AB are required to get their books audited if the total income, calculated before exemptions under Sections 11 and 12, crosses the basic exemption threshold.
Applicable Audit Forms –
Form 10B must be filed by NGOs registered under Section 12A.
Form 10BB is applicable for NGOs registered under Section 12AB.
Audit by Chartered Accountant – The audit must be carried out by a Chartered Accountant (CA), who verifies the accuracy of accounts, application of income, and compliance with tax provisions.
Submission Deadline for Audit Report – The audit report is required to be obtained and e-filed before submitting ITR-7, typically by 30th September of the assessment year (subject to extensions by CBDT).
Objective of Audit – To maintain transparency in fund utilization, ensure adherence to Income Tax rules, present accurate financial disclosures, and protect the NGO’s tax-exempt status
Identify Applicability & Form – Confirm that the NGO falls under Sections 139(4A), 139(4C), or 139(4D) and that the appropriate form for filing is ITR-7.
Finalize Accounts – Prepare the Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account for the financial year.
Reconcile Financial Data – Cross-check books of accounts with bank statements, Form 26AS, AIS/TIS, TDS/TCS records, and donation registers.
Verify Registrations – Ensure validity of 12A/12AB and 80G approvals and keep URNs/orders handy. If relevant, check FCRA compliance separately.
Evaluate Income Application – Calculate the amount applied towards charitable purposes, distinguish corpus vs. non-corpus receipts, and assess funds set aside/accumulated under law.
File Additional Declarations (if applicable) –
Form 9A – For deemed application of income.
Form 10 – For accumulation of income under Section 11(2).
Appoint a Chartered Accountant (CA) – Add your CA under the “My CA” section on the e-Filing portal.
Complete Audit Formalities – The CA conducts the audit and uploads Form 10B or 10BB (as applicable), which must then be reviewed and approved online.
Ensure Donation Compliance (80G) – File Form 10BD and issue Form 10BE to donors, ensuring alignment with your books and ITR.
Begin ITR-7 Filing – Log in to the e-Filing portal → File Returns → ITR-7 → enter entity details, registration particulars, nature of activities, income application, TDS/TCS, and audit report references (ACK/URN).
Review Schedules – Complete disclosures on application of income, accumulation, corpus funds, investments under Section 11(5), related-party payments, and assets/liabilities.
Compute Tax Liability (if any) – Account for any non-compliance, disallowances, or violations, and verify tax plus interest payable.
Pre-validate Bank Account – Add and pre-validate the NGO’s refund bank account in the e-Filing profile.
Quote Required Identifiers – Provide details of 12AB/80G URNs, audit acknowledgment numbers, and filed forms (9A/10/10BD) wherever applicable.
Verify & Submit Return – Generate the JSON file, resolve validation errors, and e-verify the return within the due date using DSC or EVC (DSC is compulsory for audited entities and Section 8 companies).
Save Acknowledgment – Download and securely store the ITR-V acknowledgment along with the full compliance set (financials, audit reports, 10BD/10BE, 9A/10, donation records).
Monitor Filing Status – Track return processing under e-Verify → Return Status and promptly address any queries or notices issued by the Income Tax Department.
Due Dates for ITR Filing
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