This discussion clarifies the filing due dates for public charitable trusts for the assessment year 2024-25. The deadlines vary depending on whether the trust requires an audit under the Income-tax Act or other laws, or needs to furnish a Form 3CEB report. Trusts in other situations have a July 31st deadline, and specific ITR forms (ITR-7 or ITR-5) are mentioned.
19 June 2024
A trust who is required to get its accounts audited under the Income-tax Act or under any other lawOctober 31st of the assessment year A trust who is required to furnish a report in Form No. 3CEB under section 92ENovember 30 of the assessment year In any other case July 31 of the assessment year
19 June 2024
A trust who is required to furnish return of income in accordance with provision of Sections 139(4A), 139(4C), 139(4D) and 139(4E) shall file return in ITR 7 otherwise in ITR 5.