Easily file ITR for NGOs in Raipur with audited accounts and valid 12A/12AB & 80G registrations, ensuring full compliance, financial transparency, and eligibility for grants and CSR funding.
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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 Raipur.
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 Raipur
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Raipur.
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 Raipur
In Raipur, NGOs holding 12A/12AB registration and 80G approval must file their Income Tax Return in Form ITR-7 as per the Income Tax Act. The process requires preparing audited financial statements, obtaining the applicable audit report (Form 10B/10BB), and filing the return with documents like PAN, registration certificates, bank statements, donation records, and Form 26AS. Timely and accurate compliance not only secures tax-exempt status but also strengthens transparency, builds donor confidence, and enhances eligibility for grants and CSR funding.
NGOs are required to file their Income Tax Return (ITR) to remain compliant with the Income Tax Act, protect their tax-exempt status, and allow donors to avail 80G benefits. Timely and accurate filing promotes financial transparency, accountability, and eligibility for government grants, CSR contributions, and foreign funding, while helping avoid penalties or legal complications.
Applicable ITR Form for NGOs: ITR-7 — For NGOs claiming exemption under Section 139(4A), 139(4B), 139(4C), or 139(4D).
Preserves Tax Benefits – Secures continued exemptions under Sections 11 and 12 of the Income Tax Act.
Builds Donor Confidence – Enables donors to claim 80G deductions, encouraging higher contributions.
Ensures Statutory Compliance – Avoids penalties, interest, and legal issues arising from delayed or non-filing.
Supports Grants & CSR Funding – Acts as proof of compliance for accessing government schemes and corporate CSR contributions.
Promotes Financial Transparency – Demonstrates accountable fund management through audited reports and accurate disclosures.
Simplifies Registration Renewals – Eases renewal of 12A/12AB, 80G, and FCRA approvals.
Strengthens Credibility – Timely filing enhances public trust, donor faith, and the NGO’s overall reputation.
PAN Card – Mandatory for filing the NGO’s Income Tax Return.
Registration Certificates – Trust Deed, Society Registration Certificate, or Section 8 Company Incorporation Certificate.
12A/12AB Certificate – Establishes eligibility for income tax exemption.
80G Approval – Enables donors to claim tax deductions on their contributions.
FCRA Registration (if applicable) – Required for NGOs receiving foreign donations.
Audited Financial Statements – Balance Sheet, Income & Expenditure Account, and Receipts & Payments Account.
Audit Reports – Form 10B for 12A-registered NGOs or Form 10BB for 12AB-registered NGOs.
Bank Statements – All accounts of the NGO for the relevant financial year.
Donation Records – Complete record of contributions, including Forms 10BD & 10BE (if applicable).
Form 26AS, AIS & TIS – For reconciliation and verification of TDS/TCS credits.
TDS/TCS Certificates (if any) – Proof of tax deducted or collected.
Accumulation/Deemed Application Forms – Form 9A or Form 10, if applicable.
Other Supporting Records – Investment proofs, fund utilization details, and compliance-related documents.
Mandatory Audit for NGOs 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 ensures accuracy of accounts, proper application of income, and compliance with the provisions of the Income Tax Act.
Submission Timeline: The audit report must be uploaded on the Income Tax e-Filing Portal before filing ITR-7, usually by 30th September of the assessment year (subject to CBDT extensions).
Register / Login on e-Filing Portal: Visit incometax.gov.in and log in with the NGO’s PAN credentials.
Authorize Chartered Accountant (CA): Navigate to My Account → My CA and authorize a CA for uploading audit reports and filing ITR.
Upload Audit Report: The CA uploads Form 10B (for 12A NGOs) or Form 10BB (for 12AB NGOs). Review and approve online.
Ensure 80G Compliance: File Form 10BD for donations and issue Form 10BE to donors, reconciling with the books of accounts.
Select the Correct ITR Form: Go to File Income Tax Return → ITR-7 and choose the relevant assessment year.
Enter NGO & Registration Details: Provide 12A/12AB and 80G registration numbers, nature of activities, and bank details.
Report Income & Application of Funds: Enter total income, application of funds, TDS/TCS details, and audit acknowledgment number.
Validate Schedules: Disclose fund applications, corpus/non-corpus receipts, Section 11(5) investments, assets, liabilities, and related-party transactions.
Compute Tax Liability (if any): Reconcile TDS/TCS with Form 26AS, check disallowances, and confirm tax obligations.
Pre-Validate Bank Account: Add and pre-validate the refund account for any tax refunds.
Submit & e-Verify: Generate JSON, resolve validation errors, and e-verify via DSC (mandatory for audited NGOs/Section 8 companies) or EVC.
Download Acknowledgement: Save the ITR-V acknowledgement along with financial statements, audit reports, donation forms, and compliance records.
Track Return Status: Monitor filing status on the portal and respond promptly to notices or queries.
Due Dates for ITR Filing
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