I think you should refer Section 139 which lays down the procedure for filing return. In that section an individual has to file return of his income if his gross income is more than maximum exemption limit. This is legal thing mentioned in the Income Tax Act, 1961.
Now come to the practical part, if i accept your opinion then every person in India can deposite his ITR whether his/her income is Rs. 1 or more. Dont you think it will increase the cost of the government??
When i am saying that IT department may refuse deposition of ITR the reason is in IT Act, 1961 no where it is mentioned that a person have to deposite return below maximum exemption amount and IT department works according to IT Act, 1961.