Assessment of aop

Unless otherwise you are registered under Secton 12A of the act, you cannot claim any tax concessions. Then the option would be to treat the entire activity of the society in a general manner. Now there are a lot of issues here.

1. The issue of commerical purpose. The Ad revenue you get during programs may not have any matching expenses. The expenses you incur from this revenue ( Pooja, Welfare etc ) any not expenses for the purpose of business and therefore do not qualify for deduction. In short you will find it difficult to return your income under Profits and gains from Business.

2. the issue of Voluntary Contributions : These can only be taxed under other sources. Since none of the above expenditure are incurred to earn this income, the same cannot be deducted there also.

If you examine closely, the activity you are doing is actually spending ( applying) the income  earned by youfor some specific objects.

My advise would be that if you are confident that your activities are charitable, get yourselves registered as an institution u/s 12A of the IT act. Which will entitle you to exemption fof your income u/s 11