Aop return

On the basis of decision of Three Tribunals i.e. ITAT, Chennai, ITAT, Delhi and ITAT, Kolkata and further confirmed by the Delhi High Court, the voluntary contribution of corpus donation is in the nature of capital receipt and not taxable, irrespective of the fact whether trust is registered u/s 12AA or not.
source:
https://anilkumarjainca.blogspot.com/2013/08/corpus-donations-not-taxable-in.H T M L

Tax on Int from FD is marginally tax.