Trust assessement

Hi! There is a NGO incorporated, as a trust, a year earlier. It received some donation for a specific purpose but somehow it failed to spend it. it is not registered U/s 12 of Income Tax Act. it wants to file ITR for Ay 2014-15. Whether it need to pay tax on said donation or there is any way to get exemption. since the donation is as it is lying in the bank account of the NGO.