Audit under sec. 12a

Manoj Singh (Student CA Final ) (24 Points)

23 August 2015  

Hello Friend's,

A Trust is registered under section 80G and 12AA.

It's Gross donation received during the year is only Rs. 25,000/- and no corpus and unapplied donation .

So. is it still required to get it's account audited under section 12A and required to fill Form 10B with ITR7 ?