Form guide · ITR-7
ITR-7 — Trusts, NGOs, Political Parties & Section 8 Companies
ITR-7 is the ITR form for: charitable / religious trusts (section 139(4a)). No upper limit. Due date: 31 Oct. Taxpex CAs prepare, review and file ITR-7 entirely on WhatsApp.
Key takeaways
- Eligibility cap: No upper limit
- Due date: 31 Oct
- Wrong form = 139(9) defective return notice
- E-verification within 30 days is mandatory
- Taxpex filing turnaround: 24–72 hours
Who should file ITR-7
- Charitable / religious trusts (Section 139(4A))
- Political parties (Section 139(4B))
- Scientific research & news agencies (Section 139(4C))
- Universities, hospitals, colleges (Section 139(4D))
- Section 8 companies claiming 11/12 exemption
Who should NOT file ITR-7
- Individuals, firms, LLPs, companies for profit
- Trusts not registered under 12A/12AB
- Political parties without 29A registration
Documents required
- 12A / 12AB registration certificate
- 80G approval certificate (if applicable)
- Audited financials + Form 10B / 10BB
- Bank statements
- Donation receipts register
- Application of income working (85% rule)
Real-world filing examples
- Delhi CSR trust with ₹4.2 Cr donations — ITR-7 with Form 10B and 85% application rule.
- Mumbai political party — ITR-7 with Section 29A + Form 60A disclosure.
- Bengaluru research society under 35(1)(ii) — ITR-7 with Section 10(21) exemption.
Common mistakes when filing ITR-7
- Missing Form 10B / 10BB audit report
- Not applying 85% income within the year (Section 11)
- Skipping donor PAN for donations above ₹2,000 (80G)
- Missing anonymous donation 115BBC 30% tax
- Not filing Form 9A / Form 10 for deemed application
ITR-7 — quick reference
| Item | Detail |
|---|---|
| Form name | ITR-7 |
| Income limit | No upper limit |
| Due date | 31 Oct |
| E-verification | Aadhaar OTP / net-banking / DSC — within 30 days |
| Belated filing | By 31 December of AY under Section 139(4) |
| Revision | Unlimited until 31 December of AY under Section 139(5) |
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Frequently asked questions
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Yes — ₹50,000 additional deduction under Section 80CCD(1B), over and above ₹1.5L in 80C.
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For covered employees, up to ₹20 lakh is exempt under Section 10(10). Excess is taxable.
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No. HRA under Section 10(13A) is available only in the old regime.
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