The Income Tax Department has released the ITR-7 Excel Utility for Assessment Year 2026-27. Here’s who is eligible to file ITR-7, how to download the utility, verification methods, and key filing deadlines.
The Income Tax Department has notified the Income Tax Return (ITR) forms for Assessment Year (AY) 2026-27, enabling eligible taxpayers to begin filing returns for income earned during Financial Year (FY) 2025-26 (April 1, 2025, to March 31, 2026).
Although the new Income Tax Act has been introduced, taxpayers should note that returns filed for AY 2026-27 will continue to be governed by the Income Tax Act, 1961. The new legislation will apply from the subsequent filing season.
Among the notified forms, ITR-7 is specifically designed for trusts, political parties, educational institutions, research organizations and other specified entities claiming tax exemptions under the Income Tax Act.
Who Can File ITR-7?
The ITR-7 form is applicable to persons, including companies, that are required to furnish returns under the following provisions of the Income Tax Act, 1961:
- Section 139(4A): Entities earning income from property held under trust wholly or partly for charitable or religious purposes.
- Section 139(4B): The Chief Executive Officer (CEO) of every political party.
- Section 139(4C): Specified entities such as research associations, news agencies and other organizations covered under Section 10 of the Income Tax Act.
- Section 139(4D): Universities, colleges and other educational institutions referred to under Section 35 of the Income Tax Act, 1961.
With the release of the ITR-7 Excel Utility, eligible trusts, NGOs, educational institutions and other qualifying entities can now begin filing their income tax returns for AY 2026-27.
How To Download The ITR-7 Excel Utility
Eligible taxpayers can download the Excel Utility by following these steps:
- Visit the Income Tax e-filing portal.
- Navigate to the Downloads section.
- Select the relevant Assessment Year (AY 2026-27).
- Choose ITR-7 from the list of available ITR forms.
- Three download options will appear:
- Excel Utility
- Schema
- Validations
- Click on Excel Utility to download the file.
- Open the downloaded Excel utility on your computer and begin preparing the return.
How To File ITR-7
ITR-7 can be filed electronically through the Income Tax Department’s e-filing portal.
After submitting the return online, taxpayers must verify it using any one of the following methods:
- Digital Signature Certificate (DSC)
- Electronic Verification Code (EVC)
- Aadhaar OTP
- Sending a signed ITR-V (Income Tax Return Verification Form) by post to the Centralised Processing Centre (CPC), Bengaluru.
The postal address is:
Centralised Processing Centre
Income Tax Department
Bengaluru – 560500
Karnataka
According to the Income Tax Department, the signed ITR-V must reach the CPC within the prescribed time limit from the date of e-filing. Once received, the department will send a confirmation to the taxpayer’s registered email address.
However, political parties are required to compulsorily verify their returns using a Digital Signature Certificate (DSC).
ITR-7 Filing Due Dates For AY 2026-27
The due date depends on whether the entity’s accounts are subject to audit:
- September 15, 2026: For entities not required to undergo a statutory audit.
- October 31, 2026: For companies and other entities whose accounts are required to be audited.
Eligible organizations are advised to file their returns well before the deadline to avoid late filing consequences and ensure timely processing.