Form 10B or Form 10BB for Trust

Hii
We opened a trust and this is our 1st year of incorporation, we registered ourselves under section 12A by filing form 10A. Now, do we require to file Audit report under form 10B? is form 10B will be applicable for me or Form 10BB. I read online that Form 10B and 10BB only require to file if income exceeds Rs. 5Cr but i also read on google that the trust which registered under section12A by filing form 10A needs to file Form 10B compulsory. 

Kindly help us to solve this confusion.