Applicability of section 44ab for housing society

Dear friends,

My question is regarding applicability of 44AB for housing societies. We are a registered housing Society registered under Karnataka Societies Registration Act 1960. We are filing the tax return with filing status as AOP/BOI. We collect money from members towards maintenance charges for the apartments, we also have income from interest on FDs which we are showing under 'income from other sources'. Recently, for one of the assessment years we received a defective return notice from department. As per the notice, department is asking us to file audit report u/s 44AB as the collection from members towards maintenance charges exceeded 2 crores. 

My question is can collection from members towards maintenance fee be considered as gross receipts/turnover from business or profession for the purpose of section 44AB?

 Thanks

Sandeep