Whether taxable or not

Sirs:

On the death of the husband, the husband's friends gave some money , on a compassionate ground, to the 2 minor sons for the purpose of furthering their education. Number of friends -16 , who gave their money by bank Transfer/ cheque to the sons' Bank Account ( jointly with mother). Whether such money ( more than  Rs. 2.00  Lakh) would be taxable in the hand of the mother?

Kindly suggest any means to avoid tax, if at all payable by the mother.