Trust & NGO Services

We assist in setting up charitable and non-profit entities through an appropriate structure such as public charitable trust, registered society or Section 8 company. The work includes review of proposed charitable objects, drafting of trust deed or memorandum/rules, governance structure, trustee/member details, registered office documents and registration support. Proper drafting at the formation stage is important because the objects and governing clauses are later examined during income-tax registration, donor approval, CSR eligibility, bank account opening and institutional funding.

Trusts, societies and Section 8 companies generally require registration under Section 12AB of the Income-tax Act, 1961 to claim exemption in respect of income applied for charitable or religious purposes under Sections 11 and 12. Under the Income-tax Act, 2025, the corresponding registration framework for registered non-profit organisations is provided under Section 332. We assist in preparing and filing applications, compiling trust deed/MOA, activity note, financial statements, donor details, governing body information, bank records and compliance documents. The service is designed to help organisations maintain exemption eligibility with proper documentation under the applicable old-law or new-law framework.

80G approval under the Income-tax Act, 1961 strengthens fundraising capacity because eligible donors may claim deduction on qualifying donations made to approved institutions. Under the Income-tax Act, 2025, the donor-deduction approval and reporting framework is reflected through Section 354. We assist in preparing the approval application, activity details, financial records, governing body documents, donor records and supporting compliance file. We also guide clients on maintaining donation records and issuing donor certificates in a proper format.

Existing 12AB / Section 332 registrations and 80G / Section 354 approvals require careful tracking of validity, renewal deadlines, activity status and compliance records. We assist in renewal applications, review of expiry dates, activity reports, financial statements, trustee/member details, objects and supporting documentation. The renewal process is not a mere filing exercise; the authority may examine genuineness of activities, compliance with other applicable laws and consistency between objects and actual activities. Timely renewal reduces the risk of loss of exemption or donor-deduction approval.

Non-profit accounting requires clear segregation of corpus donations, restricted grants, unrestricted funds, programme expenses, administrative expenses, project-wise utilisation and donor-specific reporting. We assist in maintaining books of account, ledgers, receipts and payments account, income and expenditure account, balance sheet, donor-wise records and fund-wise schedules. Proper accounting helps in audit, ITR-7 filing, utilisation certificates, donor reporting, CSR reporting and future institutional funding.

We conduct audit or audit-support review for non-profit entities by examining receipts, donations, grants, bank records, expenditure vouchers, utilisation, corpus funds, statutory dues, FCRA records where applicable and compliance with registration conditions. The audit process helps management and trustees identify documentation gaps, related-party issues, irregular expenses, fund utilisation differences and return-filing readiness. For Section 8 companies, audit and ROC reporting requirements are also considered separately.

Trusts, societies, Section 8 companies and other specified institutions are generally required to file return of income in Form ITR-7. We prepare the return after reviewing audited accounts, income applied during the year, accumulation, corpus donations, anonymous donations, investments, specified income, audit report, registration details and tax-compliance records. Under the Income-tax Act, 2025, return filing for registered non-profit organisations is covered under Section 349 read with Section 263. Proper ITR-7 filing supports continuity of exemption and reduces mismatch-based notices.

Charitable and religious trusts may need to file Form 9A or Form 10 where income could not be applied during the year or where income is proposed to be accumulated for a specific charitable or religious purpose. Under the Income-tax Act, 1961, this is linked with Section 11; under the Income-tax Act, 2025, Form 9A is linked with Section 341(7) and Form 10 is linked with Section 342(1). We assist in reviewing income applied, deemed application requirements, accumulation period, specified purpose, utilisation plan, board/trustee approval, due-date position and supporting documents before filing the applicable form. This service is important because an incorrect or delayed claim may affect exemption computation and create avoidable demand or adjustment issues at the time of ITR-7 processing or assessment.

Form 10B and Form 10BB are important audit-report filings for charitable and religious institutions and other eligible institutions. Under the Income-tax Act, 1961, these filings are linked with the Section 12A / Section 10(23C) framework and relevant rules; under the Income-tax Act, 2025, the corresponding audit report framework is reflected through Section 348. The applicable form depends on prescribed conditions such as total income, foreign contribution and accumulation. We assist in reviewing applicability, compiling audit data, preparing schedules and filing the report before return filing.

Applications relating to charitable registration and approval often require Form 10A or Form 10AB depending on the nature of application, stage of registration, renewal or conversion from provisional to regular registration. Under the Income-tax Act, 2025 framework, Form 10AB is linked with registration under Section 332 and approval under Section 354. We assist in selecting the correct form, preparing activity note, uploading financial statements, compiling governing documents and responding to information requirements. This service helps trusts and NGOs avoid wrong-form filing, incomplete attachments and avoidable delay in registration or approval.

Institutions receiving donations under donor-deduction approval must maintain proper donor-wise details and furnish prescribed donation statements. Under the Income-tax Act, 1961, this is linked with the 80G donor-deduction framework; under the Income-tax Act, 2025, Form 10BD and Form 10BE are linked with Section 354(1) and Section 354(1)(g), respectively. We assist in preparing donor data, PAN/Aadhaar details where applicable, donation amount, mode, receipt details, correction statements and donor certificates. This service is important because donors generally require proper reporting and certificate support to claim deduction in their own tax returns.

NGOs receiving foreign contributions require careful compliance under the Foreign Contribution (Regulation) Act, 2010. We assist in FCRA registration or prior permission support, annual return filing, bank-account documentation, foreign contribution records, utilisation details and donor-wise reporting. Foreign contribution must be recorded separately and used only for permitted objects and activities. Proper FCRA compliance reduces regulatory risk and supports future foreign-donor engagement.

NGOs seeking CSR funds from companies generally require CSR-1 registration and proper institutional documentation. We assist with CSR-1 filing, review of entity documents, registration records, PAN, governing body details and supporting information. We also help prepare utilisation records, project-wise statements and documents required by corporates for CSR disbursement and reporting. This service helps non-profits present themselves professionally to CSR contributors.

Grant-making agencies, CSR contributors, government departments and institutional donors often require utilisation certificates and expenditure statements. We assist in preparing utilisation certificates, project-wise financial statements, donor-wise expenditure reports, supporting schedules and reconciliation with bank and books. These documents help demonstrate that funds were utilised for the approved purpose and strengthen future funding credibility.

This service is designed for trusts and NGOs that want to reduce compliance risk before a notice, renewal query or donor review arises. We review registration status, 12AB/80G validity, books, donor records, fund utilisation, Form 9A/Form 10 position, Form 10B/10BB, ITR-7, FCRA status, CSR-1, bank accounts, governing documents and activity records. A preventive review helps identify gaps in documentation, object-activity mismatch, accumulation issues, fund utilisation concerns and registration-renewal risks at an early stage.