Query for aop

DIRECT TAXES - (AOP DOCTORS SILVER JUBLIEE)
QUERY Sir, A Doctors batch of 1990 wants to celebrate its Silver Jubliee program. The amount to be spend is about Rs.30 lcas by way of collection from the participants. They have to pay to Hotel, cateres, music party etc., on which TDS may attract. Which is the best way ( form of ownership) to organize the same , so that particular Doctor may not be held responsible. They are ready to comply the Income Tax provisions which are applicable. In my opinion, the best way is to form a AOP ( Association of Persons) by writing a Deed as Society Bye laws without registering it with the Registrar of Societies. Get PAN TAN of the AOP. Kindly suggest the best way to organize the same and be peaceful in future.