Tax audit for Trust/Societies carrying business

Dear Friends,

One of client is a society and it is carrying business activity along with the charitable activities.  The Receipts from Business activity exceeds Rs. 40 lakhs.  My query is whether Sec. 44AB (tax audit) applies for the business activity of a society registered U/s 12A of Income tax Act, 1961.

Thanks & Regards

Prasanthiswarupa J