Application of Income by a Charitable Trust

Suppose a charitable trust accumulates its excess income in a year under section 11(2) for 5 years.

In the next year it utilises this amount for the purpose for which the amount was accumulated. Should this amount so accumulated be also considered as income received by the trust in the year for calculating 85%????

Itz urgent.....someone plzzz rply......thanks in advance

Regards,

Suraj.S