How the following item will be treated in financial statements of Not-for-Profit Organisation?

Receipts from charity show: ₹12,000 

Expenses on charity show:   ₹ 9,000

₹ 3,000 shown on credit side of Income and Expenditure A/c

The correct answer is Option 2 - ₹ 3,000 shown on credit side of Income and Expenditure A/c.

Receipts from charity show (₹12,000) -  Expenses on charity show (₹9,000)
= ₹3000.
Receipt are more than expense so it is credited to the income & expenditure account.