ITR-7: The Return for Trusts, NGOs & Institutions
Charitable and religious trusts, Section 8 companies, political parties and research or educational institutions file ITR-7. Here's who files it, the deadlines, the audit rules — and why filing on time protects your exemption.
File your trust's ITR with a CAITR-7 is the return for entities that file under Sections 139(4A) to 139(4D) — charitable and religious trusts, Section 8 companies claiming exemption, political parties, and research, educational or medical institutions. It's filed electronically, and for AY 2026-27 the due date is 31 October 2026 for audited cases (most trusts) or 31 August 2026 where no audit is required.
Who files ITR-7?
ITR-7 is for organisations that exist for a public, charitable or specified purpose — and are registered to claim a tax exemption.
Charitable & religious trusts
Trusts and institutions holding property for charitable or religious purposes, claiming exemption under Sections 11 and 12 [Section 139(4A)].
Section 8 companies
Not-for-profit companies registered under Section 8, where they claim exemption as a charitable institution.
Political parties
Registered political parties with income above the exemption limit, filing under Section 13A [Section 139(4B)].
Research & institutions
Research associations, news agencies, hospitals, universities and colleges claiming exemption [Sections 139(4C) and 139(4D)].
Running an NGO or Section 8 company? ITR-7 is part of keeping your 12A and 80G status intact — see secretarial & compliance support.
Who does not file ITR-7
ITR-7 is only for exemption-claiming organisations. Everyone else uses a different form.
Ordinary companies
A company not claiming Section 11 exemption files ITR-6 — including most Pvt Ltd and OPC companies.
LLPs & firms
Partnership firms and LLPs file ITR-5, even if not-for-profit in spirit.
Individuals
Individuals and HUFs file ITR-1, 2, 3 or 4 — never ITR-7.
Compare every form on types of ITR forms, or see ITR-6 for companies and ITR-5 for LLPs.
Due dates & audit
Audit report — Form 10B or 10BB, where the trust requires audit.
ITR-7 for audited trusts and institutions (the usual case).
Where no audit is required for the organisation.
Audit & Form 10B / 10BB
A trust whose income before exemption exceeds the basic limit must be audited and file the audit report — Form 10B or 10BB — before the return.
Digital signature
ITR-7 is filed electronically; entities that are audited verify it with a digital signature (DSC).
Full list on income tax due dates for AY 2026-27.
Filing on time protects your exemption
For a trust or NGO, ITR-7 isn't just paperwork. Furnishing the return within the due date is a condition for claiming exemption under Sections 11 and 12 — miss it, and that exemption can be lost.
With 12AB registration, the audit report, and the return filed by the due date, your income stays exempt.
A late or missed return can make the year's income taxable — a costly outcome for a charitable body.
Holding 12AB and 80G status also means applying at least 85% of income to your objects, and keeping the audit and filings current — precisely where a CA keeps you safe.
NGO compliance is delicate — we keep it watertight
A trust or Section 8 company juggles 12AB and 80G renewals, Form 10B/10BB audits, the 85% application rule, foreign-contribution rules and ITR-7 — each on its own deadline, each tied to your exemption. As a CA-led firm, we keep your NGO fully compliant, end to end.
Keep my NGO compliantITR-7 — FAQs
Who files ITR-7?
Entities filing under Sections 139(4A) to 139(4D) — charitable and religious trusts, Section 8 companies claiming exemption, political parties, and research, educational or medical institutions.
Do Section 8 companies file ITR-7?
A Section 8 company claiming exemption as a charitable institution files ITR-7. A company not claiming that exemption files ITR-6 instead.
What is the due date for ITR-7 for AY 2026-27?
31 October 2026 for audited trusts and institutions, which is most of them, and 31 August 2026 where no audit is required. Transfer-pricing cases are due 30 November 2026.
Is an audit required for a trust?
A trust whose income before exemption exceeds the basic exemption limit must be audited and file Form 10B or 10BB before its return.
Can a trust lose its exemption by filing late?
Yes. Filing the return within the due date is a condition for claiming exemption under Sections 11 and 12, so a late or missed ITR-7 can make the year's income taxable.
What else does an exempt trust have to comply with?
Holding 12AB registration, applying at least 85% of income to its objects, completing the Form 10B/10BB audit, and meeting any foreign-contribution rules — alongside filing ITR-7 on time.
File your trust's ITR-7 — and protect its exemption
From the Form 10B/10BB audit to the ITR-7 itself, a trust's filing is exemption-critical. Send your details on WhatsApp and a Chartered Accountant handles the audit and return correctly, on time, so your status stays intact.
File my trust's ITR-7This guide to ITR-7 is for AY 2026-27 (FY 2025-26) and is for general information only — not tax, legal or financial advice. Eligibility, due dates, audit requirements and exemption conditions are governed by the Income-tax Act, 1961 and related law, and may change. Verify the current position, or consult a Chartered Accountant, before filing.