Charitable Trust & NGO Compliance Services
Focus on Your Cause. We Handle the Compliance.
Charitable trusts and NGOs exist to do good — not to drown in paperwork. We handle 12A/80G registration, annual audit, tax returns, and Charity Commissioner filings so you can focus on your mission.
Trust / NGO Registration
- Charitable Trust: Trust deed drafting + registration with Sub-Registrar
- Registered Society (NGO): Registration under Societies Registration Act
- PAN, TAN application for the trust/society
- Bank account opening and initial setup
- Charity Commissioner registration (Maharashtra)
12A & 80G Registration (Critical)
Without 12A, your trust’s income is taxable. Without 80G, your donors can’t claim deduction. Since April 2021, the new regime requires fresh applications.
Process we handle:
- Form 10A: Provisional 12A/80G for new trusts (valid 5 years)
- Form 10AB: Regular/permanent 12A/80G (after provisional period or for existing trusts)
- Document preparation: trust deed, activity report, 3 years’ financials, donor list, bank statements
- Online filing on IT portal + follow-up with CIT(Exemption)
- Response to queries and deficiency notices from CIT office
- Renewal tracking — timely re-application before expiry
Key deadlines:
- Provisional 12A/80G: Apply within 1 month of trust registration
- Regular 12A/80G: Apply at least 6 months before expiry of provisional registration
- Existing trusts: Convert to new regime before deadline (check latest notification)
Statutory Audit & Form 10B / 10BB
Trusts claiming exemption under Sections 11-13 must get audited by a CA who files the prescribed audit report:
- Form 10B: Trusts with income < Rs. 5 crore (simpler report)
- Form 10BB: Trusts with income > Rs. 5 crore (detailed report)
- Verification of 85% application of income rule
- Corpus donation tracking and restricted vs unrestricted fund analysis
- Investment compliance — Section 11(5) permitted investments check
- Audit report covering objects, activities, beneficiaries, and compliance
Income Tax Return Filing (ITR-7)
- ITR-7 with computation of income under Sections 11/12
- 85% application of income — shortfall computation and Form 10 for accumulation (5-year period)
- Anonymous donation treatment — Section 115BBC (taxed at 30%)
- Voluntary contribution / corpus donation classification
- Capital gains on trust investments (if any)
- TDS credit reconciliation (Form 26AS / AIS) and refund claims
TDS Compliance
- TDS on salaries to trust employees (Section 192)
- TDS on contractor payments (194C) — construction, events, maintenance
- TDS on professional fees (194J) — consultants, trainers, auditors
- TDS on rent paid (194-I)
- Monthly deposit + quarterly Form 24Q/26Q + Form 16/16A
- Lower/NIL TDS certificate(Form 13) if trust income is exempt
Accounting & Fund Management
- Income & Expenditure Account and Balance Sheet (not P&L — trusts are not businesses)
- Project-wise / scheme-wise fund tracking and utilisation reports
- Corpus fund, earmarked fund, and general fund separate ledgers
- Donor-wise receipt register and utilisation certificates for major donors
- Foreign contribution tracking (FCRA compliance if applicable)
- Monthly MIS for trustees / governing body
Charity Commissioner & Government Filings
- Annual return filing with Charity Commissioner (Maharashtra)
- Change of trustees — deed amendment + Charity Commissioner intimation
- Change in objects clause — requires Charity Commissioner approval
- Deemed Conveyance (if trust owns property)
- Government grant utilisation certificates
Notice & Litigation Support
- CIT(Exemption) notices — 12A/80G rejection, cancellation, or modification
- Income tax scrutiny assessment and penalty proceedings
- Charity Commissioner show cause and compliance orders
- TDS demand notices and rectification applications
- Representation before CIT(A) and ITAT if needed
Secured my business loan at 6.5% thanks to CA Vijay Singh — fast, smooth, and with better terms than my own bank offered.
When we started working with CA Vijay Singh, our financials were… let’s just say, not investor-ready. Over the next year, with his guidance, we filed everything on time, cleaned up our books, and set up proper compliance systems. When the time came to scale, we needed funds quickly. Because our records were now accurate and well-structured, Vijay ji was able to prepare a lender-friendly profile, highlight our strengths, and present it to the right banks/NBFCs. Result? Loan approved in under two weeks at competitive terms. I realised then that good fundraising starts long before you approach lenders — and having the right CA makes all the difference
When we started looking for investors, we had zero revenue on the books — just a strong idea, a capable team, and a big vision. I knew convincing investors would be tough without sales numbers. CA Vijay Singh & Team changed the game. They prepared a professional valuation report backed by a detailed market analysis that highlighted our industry potential, target audience, competitor positioning, and scalability. It wasn’t just numbers — it was a story investors could believe in. That report became the foundation of our pitch. Within weeks, we raised ₹2 crore in funding. Multiple investors said the depth of our market analysis was what gave them confidence to invest in a pre-revenue startup. If you’re raising funds before revenue, skip the generic pitch decks. Get a proper valuation report and market analysis from CA Vijay Singh — it can be the difference between a 'no' and a ₹2 crore 'yes.
Frequently Asked Questions
A charitable trust must apply at least 85% of its income towards its charitable objects during the financial year. If shortfall, file Form 10 before ITR due date to accumulate for up to 5 years. Failure = loss of exemption on the shortfall amount.
Trust income becomes fully taxable without 12A. Donors lose deduction benefit without 80G. We track expiry dates and file renewal applications (Form 10AB) well in advance to avoid any gap.
Only with FCRA registration from the Ministry of Home Affairs. We assist with FCRA application, compliance, annual FC-4 return filing, and designated FCRA bank account management. Without FCRA, accepting foreign funds is illegal.
If total income before exemption exceeds the basic exemption limit (Rs. 2.5L), yes. The CA must file Form 10B (income < 5 Cr) or Form 10BB (income > 5 Cr) electronically before the ITR due date.
12A = trust's income is exempt from tax (benefit to trust). 80G = donors get deduction when they donate (benefit to donor). Most trusts need both. Apply together — same form, same process.