{“@context”:”https://schema.org”,”@type”:”BlogPosting”,”headline”:”Society Annual Compliance in India: Registrar Returns, ITR-7 and 12A/80G for FY 2025-26″,”description”:”A registered society in India must file annual returns with the state Registrar of Societies, ITR-7 with income tax, and maintain 12A and 80G registrations. This guide covers all annual compliance requirements for societies across major states including Maharashtra, Delhi, and Karnataka.”,”author”:{“@type”:”Person”,”name”:”Tradeviser Editorial”},”publisher”:{“@type”:”Organization”,”name”:”Tradeviser”},”datePublished”:”2026-10-04″,”inLanguage”:”en-IN”}

{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”Does a registered society need to file any returns with the Registrar of Societies every year?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Yes. Every registered society must file an Annual Return (often called a List of Managing Committee Members) with the Registrar of Societies under the state Societies Registration Act. The return typically includes the list of office bearers and managing committee members as on the date of the annual general meeting, a statement of accounts, and sometimes a certificate of continuing the activities for which the society was registered. Deadlines and formats vary by state.”}},{“@type”:”Question”,”name”:”What is the income tax return (ITR) form for a society?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”A registered society files ITR-7, which is the same form used by trusts, Section 8 companies, and other entities claiming exemption under Section 11/12 of the Income Tax Act. ITR-7 is due by 31 October 2026 if the society is required to get its accounts audited, which is mandatory if income before applying exemptions exceeds Rs. 2.5 lakh. Most active societies will have an October deadline.”}},{“@type”:”Question”,”name”:”Is annual general meeting (AGM) compulsory for a society?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Yes, holding an Annual General Meeting is mandatory under virtually every state’s Societies Registration Act. The AGM typically elects or ratifies managing committee members, approves audited accounts, and ratifies the activities of the prior year. The interval between two AGMs must not exceed 15 months in most states.”}},{“@type”:”Question”,”name”:”What happens if a society does not file its annual return with the Registrar?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Non-filing can result in the society being listed as inactive or dormant in the Registrar’s records. The Registrar may issue a notice to show cause, impose a penalty, or ultimately cancel the society’s registration. In many states, a cancelled registration cannot be restored and the society must re-register. Dormant or cancelled registration also invalidates 12A/80G exemptions.”}},{“@type”:”Question”,”name”:”What is the difference between 12A and 80G registration for a society?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”12A registration grants income tax exemption to the society on its own income (the society pays no tax on income applied for charitable purposes). 80G registration allows donors to the society to claim a deduction on their donations (50% or 100% of the donated amount from their own taxable income). A society can have 12A without 80G (it is tax-exempt itself but donors get no deduction) — but 80G requires 12A as a prerequisite. Both must be renewed every 5 years.”}}]}

CA Madhusmita Padal

CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.