“Ensure timely ITR filing for your NGO in Tamil Nadu to retain 12A/80G tax exemptions, maintain FCRA compliance, boost donor confidence, and qualify for government grants and CSR funding. Stay compliant, avoid penalties, and strengthen financial transparency.”
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 Tamil Nadu.
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 Tamil Nadu.
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For NGO In Tamil Nadu.
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 Tamil Nadu
Filing Income Tax Returns (ITR) is a critical statutory requirement for NGOs operating in Tamil Nadu, even if their entire income is exempt under Sections 11 and 12 of the Income Tax Act. NGOs must file Form ITR-7 annually to retain essential registrations under Sections 12A/12AB and 80G, which enable income tax exemption and allow donors to avail tax deductions. Timely and accurate ITR filing strengthens the organization’s financial transparency, reinforces credibility with donors and stakeholders, and is often mandatory for eligibility under government schemes, CSR initiatives, and FCRA compliance for foreign contributions.
Non-compliance can lead to penalties, loss of registrations, and restricted funding access. To remain fully compliant, NGOs in Tamil Nadu should maintain organized financial records, conduct statutory audits as required, and adhere to ITR filing deadlines as prescribed by the Income Tax Department.
Filing Income Tax Returns (ITR) is a key compliance requirement for NGOs under the Income Tax Act, 1961. Even if the organization’s income is entirely tax-exempt, timely submission—primarily through Form ITR-7—is crucial to maintain valid 12A/12AB and 80G registrations. These certifications enable NGOs to accept tax-exempt donations and provide tax benefits to their donors. Regular ITR filing also strengthens the NGO’s financial transparency and credibility, which are critical for obtaining government grants, CSR funding, and maintaining FCRA approval for receiving foreign contributions. Moreover, it helps avoid penalties, fulfills audit obligations, and establishes a reliable financial track record essential for the NGO’s long-term growth and sustainability.
Applicable ITR Form for NGOs: ITR-7 — For NGOs claiming exemption under Section 139(4A), 139(4B), 139(4C), or 139(4D).
1. Maintains Legal Compliance: Timely ITR filing ensures the NGO stays compliant with the Income Tax Act, 1961, avoiding legal and regulatory issues.
2. Secures 12A/12AB & 80G Tax Benefits: Regular filing is essential to retain income tax exemption for the NGO and provide tax deductions for donors.
3. Enhances Financial Transparency: Proper disclosure of financials builds credibility with tax authorities, funding agencies, and stakeholders.
4. Builds Donor Confidence and Reputation: Consistent compliance signals accountability, increasing donor trust and public confidence in the NGO.
5. Mandatory for Government and CSR Grants: Most government schemes and corporate CSR initiatives require ITR filing proof for eligibility and fund disbursal.
6. Supports FCRA Registration and Compliance: NGOs receiving foreign donations must file ITR to maintain valid FCRA status and prevent cancellation or penalties.
7. Prevents Penalties and Scrutiny: Filing on time helps avoid late fees, interest, and potential investigation by income tax authorities.
8. Encourages Financial Discipline: Filing promotes proper bookkeeping, auditing, and transparency in fund utilization and operations.
9. Strengthens Eligibility for Future Schemes: A strong ITR record supports applications for licenses, new projects, renewals, and expansion plans.
10. Establishes Financial Credibility: A consistent ITR history serves as proof of the NGO’s accountability, helping attract long-term funding and partnerships.
PAN Card of the NGO – Basic identity document required for income tax filing.
12A / 12AB Registration Certificate – Mandatory for claiming income tax exemption under Sections 11 & 12.
80G Certificate (if applicable) – Allows donors to claim tax deductions on eligible donations.
FCRA Registration Certificate (if applicable) – Required if the NGO receives foreign contributions.
Trust Deed / Society Registration / Section 8 Incorporation Certificate – Establishment proof of the NGO’s legal status.
Audited Financial Statements – Includes Balance Sheet, Income & Expenditure, Receipts & Payments Account, and Audit Report (Form 10B/10BB).
Donation Receipts and Donor List – Details of contributions received and donor information.
Form 26AS (Tax Credit Statement) – Annual summary of TDS and tax credits as per the Income Tax Department.
TDS Deduction and Deposit Details (if applicable) – TDS challans and returns filed for any tax deducted by the NGO.
Bank Account Statements – Full-year bank statements of the NGO’s operational accounts.
Utilization Certificates (if applicable) – Proof of fund usage for grants, CSR funds, or foreign donations.
Annual Activity Report – Overview of the NGO’s key activities and achievements for the year.
Board Resolution Approving ITR Filing (if required) – Official approval by the governing body to file the return.
Statement of Assets and Liabilities – Summary of the NGO’s financial position at year-end.
An audit is mandatory if the NGO’s income exceeds ₹2.5 lakh (before applying exemptions). The audit must be conducted by a Chartered Accountant (CA), and the audit report must be filed along with the ITR.
Compile Key Documents: Collect essential documents including PAN card, 12A/12AB and 80G certificates, FCRA registration (if applicable), audited financials, Form 26AS, donation receipts, and bank statements.
Confirm Tax Exemption Registrations: Verify that the NGO is properly registered under Sections 12A/12AB for income tax exemption, and check the validity of 80G and FCRA certificates (if applicable).
Prepare Audited Financial Statements: Finalize the Balance Sheet, Income & Expenditure Account, Receipts & Payments Account, and obtain the relevant audit report in Form 10B or 10BB, depending on the registration status.
Reconcile Data with Form 26AS: Match the NGO’s financial records with Form 26AS to ensure accuracy of TDS entries, donation credits, and other tax-related data.
Select the Applicable ITR Form: Choose ITR-7, the designated return form for NGOs, charitable institutions, and trusts claiming exemption under Sections 11 and 12.
Complete ITR-7 with Accurate Information: Fill in the return with income details, tax exemptions, donation disclosures, asset statements, and all mandatory schedules.
Attach Audit Report & Required Annexures: Upload the audit report (Form 10B/10BB) and all relevant schedules, utilization certificates, and other statutory disclosures.
Thoroughly Review Before Submission: Double-check all data, schedules, and documents for completeness and accuracy to prevent errors or future scrutiny.
Log In to the Income Tax e-Filing Portal: Access www.incometax.gov.in using the NGO’s login credentials to upload and submit Form ITR-7.
E-Verify the Return: Complete the e-verification process using Digital Signature Certificate (DSC), Aadhaar OTP, or Electronic Verification Code (EVC) through a linked bank account or net banking.
Download and Secure Acknowledgement
Save the ITR-V acknowledgement receipt and maintain a digital and physical copy of the return and all supporting documents for audit and compliance purposes.
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
