ITR for Trust- 12A

You can file the late ITR (belated return) for the 12A/80G trust for AY 2025-26 even now, but a late filing fee under Section 234F (typically capped at ₹1,000 given low receipts) may be levied, and missing timely return compliance could affect the trust’s exemption status.

For a trust registered under Section 12A/12AB, the correct ITR form is ITR-7 (not ITR-5 which is for firms and LLPs, and not ITR-2 which is for individuals).

Key points for AY 2026-27 trust ITR filing:

First, check the REGISTRATION STATUS. Section 12A is the old regime. From April 2021 onwards, trusts were required to migrate to Section 12AB through Form 10AB. If the trust has 12A registration but has not filed Form 10AB and obtained provisional or final 12AB registration, the exemption under Section 11 may not be available for AY 2026-27. Check the registration status on the Income Tax e-filing portal under the trust's login.

Second, for ITR-7 filing: file the audit report in Form 10B (if gross receipts exceed Rs 5 crore, or the trust applied income outside India or invested in specified modes) or Form 10BB (for all others) BEFORE filing ITR-7. Filing ITR-7 without the required audit report is a defective return.

Third, the 85% APPLICATION OF INCOME rule under Section 11(1): at least 85% of income derived in the year must be applied towards charitable or religious purposes in that year. If it falls short, the trustee can accumulate up to 15% without losing exemption, and file Form 9A or Form 10 for further accumulation of up to 5 years.

For the full ITR-7 filing guide for trusts for AY 2026-27 including the Form 10AB migration check and audit report requirement, this [trust ITR-7 filing guide](https://taxgarden.in/blog/itr-7-filing-guide-ay-2026-27-trusts-societies-ngos-india) has the complete walkthrough.