Trust registered under Bombay Public Trust 1951 and not registered under section 11 and 12 of income tax act and received donations say Rs.5 lacs in a year. Now the trust spent only Rs.1 lac out of Rs.5 lacs in a year. Can the trust transfer this Rs.4 lacs into the corpus? Is it compulsory for the trust to spend whole amount received from donation in the same year? Is the balance unspent amount is taxable as the trust is not registered under section 11 and 12 of income tax act?