Questions for Shri GL Agarwal & Shri Parag Raje April 19 2011 Shri G.L. Agarwal submitted two Audit observations report on National Trust Accounts (Chhindwara Project) for the F.Y. 2007-2008. First on Dated 25.06.2009 and second on 09.09.2010. Executive Secretary of the trust Invited Shri G.L. Agarwal through their letter dated 17.05.2008 and 08.07.2008 for conducting internal audit of the financial year 2007-2008. As chartered accountants both Shri Parag Raje and Shri G. l. Agarwal know very well that last date for finalization of balance sheet for the F.Y. 2007-2008 is 30.09.2008. Final Balance Sheet for the F.Y. 2007-2008 has been adopted in the Trust Meeting held on 28.09.2008 in which Chairman of audit committee Shri G.L. Agarwal itself present and vote to adopt the same. In the light of the above facts the following questions arise. a. Why not he is informed to the trustees in the Trust meeting regarding irregularities & discrepancies in the accounts. b. Why not he is submitted any report of internal audit before 30.09.2008 (Last date of Submission of the Balance Sheet for the F.Y. 2007-2008) c. If they have some objections, why he is vote in the trust meeting to adopt the Balance Sheet. d. Why they have ignore written request of Trust to conduct audit within time frame, & start auditing in May 2009 by visiting chinaware. (After 8 month of due date i.e. 30.09.2008 to submit in income tax & other departments) e. Why they raised voice against so called irregularities related to in accounts of financial year 2007-2008, in May 2009 and after that Sept. 2010 after Two year of submitting balance sheet to IT department and its finally adaptation in Trust Meeting.

It seems that this is the preplan of Audit Committee Chairman and Member Shri G.L. Agarwal and Parag Raje, they knows very well that once the balance sheet submitted in income tax and other government departments, there is no possibilities to make necessary changes in the accounts and then Sir C.P. and other non-finance background trustees can be misguided/blackmail very easily. 2. As Auditor they always objected so many times in verbal as well as in written ( see page No. 3,4,& 6 of their audit report submitted on 09.09.2010) that in Chhindwara National trust make the most of payment through bearer cheques and cash to the parties who is working for Chhindwara project. In other hand it is shocking that Shri G.L. Agarwal and Shri Parag Raje gets the payment from Axis bank Account No. 315010100017213 of Sahaja Yoga Mahotsav through following bearer cheques. Date Ch. No. Amount Name 23-02-2008 68095 15,950.00 G L AGARWAL TO CASH 03.11.2009 78518 25,000.00 PARAG RAJE TO CASH The question is that why they get the payment from Sahaja Yoga Mahotsav through bearer cheques, even definitely they had bank accounts. The possibilities of the same are that they had received this money as their “Suvidha Shulk” from Sahaja Mahotsav to facilitate them, so that they collect this from bearer cheques. This is very much strange that in one hand he is opposed the bearer cheques to labor class persons who had no bank account, in other hand he is along with Parag Raje itself get the money through bearer cheques, when he is already having Bank accounts. Most of the payments make by Sahaja Yoga Mahotsav through bearer Cheques comprising of various amount which include few hundred Rupees to so many Lakhs rupees in favor of individuals. Even though issued bearer Cheques to registered firm M/s Om trading company Rs. 45000.00 on 26.12.2006. Is this not came under Income tax Rule, Why these entries not reported by G.L.

Agarwal in his audit report. 3. Shri G.L. Agarwal is appointed by “H.H. Shri Mataji” on dated 18.04.2007 for examine the internal accounting of all the Institutions/ Sisters concerns of Sahaja Yoga as well as National Trust. (Refer annexure marked “A”) Is he had submitted any kind of audit report of other institutions except National Trust to “H.H. Shri Mataji or Sir C.P”. If they conducted any audit of other institutions i.e. Sahaja Yoga Mahotsav, Vishwa Nirmal Dharm Society, Greater Noida NGO, Dharmshala School, Hospital at Vashi, Viatarna Music Academy etc. Then where is the audit report. If he not conducted internal audit report of the above said institutions, it means he is ignoring the order of “H.H. Shri Mataji” as given in the letter. Why they exempt other institutions to audit work and why they conducted internal audit of the national trust only. Shri G.L. Agarwal also sign the balance sheets of Sahaja Yoga Mahotsav and NGO at greater Noida etc as a statutory auditors, is it would be true and fare that a person play their role internal as well as external ( statutory ) Auditor in same organization. 4. Audit committee conducted internal audit of national trust only to make pressure and reporting adversely against the national trust to get some financial benefit but national trust never provides him any kind of financial support. While NGO / Sahaja Yoga Mahotsav etc. provided various financial benefits in the way of audit fee, traveling expenses etc to audit committee members. Audit committee objected so many times over the Fees of Rs. 50000/- paid by the national trust to external Chartered Accountants Shri Vipin Agarwal who is a non-Sahaja yogi professional and conducted audit of the whole trust. Few examples of financial benefit get by audit committee

chairman/member are as follows. i. Shri G.L. Agarwal charged Rs. 40000/- per year from NGO (Greter Noida) as audit fees. Even though he is a Sahaja Yogi, special invitee in national trust & member of NGO he charged the audit fee from NGO, Sahaja Yoga Mahotsav and other institutions in which he is appointed by “ H.H. Shri Mataji” ii. Shri G. L. Agarwal received Rs. 137631/- From Sahaja Yoga Mahotsav. iii. Shri Parag Raje received Rs. 209428/- from Sahaja Yoga Mahotsav. LIST OF PAYMENTS RECEIVED FROM AXIS BANK A/C. NO. 315010100017213 of SAHAJA YOGA MAHOTSAV Tran. Date Chq. No. Withdrawal Narration 21-01-2008 26521 11,945.00 G L AGARWAL 23-02-2008 68095 15,950.00 G L AGARWAL TO CASH 15-04-2008 68297 8,000.00 G L AGARWAL 22-04-2008 96681 11,250.00 G L AGARWAL 22-04-2008 96682 6,000.00 G L AGARWAL 05-09-2008 96624 1,075.00 G L AGARWAL 19-09-2008 96635 5,000.00 G L AGARWAL 20-09-2008 96634 51,401.00 G L AGARWAL 30.01.2009 78524 13,187.00 G L AGARWAL 30.01.2009 78525 5,457.00 G L AGARWAL 16.01.2007 10580 4,500.00 G L AGARWAL 22.11.2006 10883 3,866.00 G L AGARWAL TOTAL 137,631.00 PAYMENT TO PARAG RAJE 18.09.2006 182862 7,330.00 PARAG RAJE 03.11.2009 78518 25,000.00 PARAG RAJE TO CASH 10.08.2009 78492 4,609.00 PARAG RAJE 23.04.2009 89623 17,572.00 PARAG RAJE 06.03.2009 73578 44,850.00 PARAG RAJE 06.03.2009 73579 22,425.00 PARAG RAJE 14.01.2009 73537 3,213.00 PARAG RAJE

02.04.2008 68294 13,694.00 PARAG RAJE 21.08.2008 96623 28,756.00 PARAG RAJE 28.03.2007 23004 19,000.00 PARAG RAJE 21.12.2006 10789 22,979.00 PARAG RAJE 18.09.2006 182862 7,330.00 PARAG RAJE TOTAL 216,758.00 iv. The above payments are made from bank only, cash and other kind of obligation is under inquiry. 5. Shri G.L. Agarwal, who is the Internal and External (Statutory) Auditors of the “Sahaja Yoga Mahotsav”, never perform his duties well and always cover-up the financial jugglery of “Sahaja Yoga Mahotsav”. All activities in the knowledge of Shri G.L. Agarwal and Parag Raje but they never report these because they are awarded by Cash/ Bearer Cheques/ Account Payee Cheques by Sahaja Yoga Mahotsav to favor them. Following irregularities / discrepancies noticed in the record of “Sahaja Yoga Mahotsav” which was never reported by audit committee to any body. Sahaja Yoga Mahotsav invested Rs 40,00,000/- (Fourty lakhs) in various mutual Funds from bank A/c No. 315010100017213 held in axis bank in the name of Sahaja Yoga Mahotsav. Is “Sahaja Yoga Mahotsav” authorized to invest Sahaja money in mutual Funds? Is Shri G. L. Agarwal reported this matter to Sir C.P. or National Trust. Sahaja Yoga Mahotsav Purchased jewelry worth Rs. 3500000/- (Approximate) that is again adjusted through income expenditure account and not capitalized in the balance sheet. Why this is not reported by Sh. G.L. Agarwal? Where is that jewellery? There is a long list of payment through bearer cheques to individuals as well registered firms. Most of the payments are more than lakhs rupees. Many payments made in parts through bearer cheques in same days & same series of cheques to a single person, Chairman & member of audit committee also beneficiary in this case also. ( refer

annexure “B”) Sahaja Yoga Mahotsav Collect foreign donation in each Sakar Puja and deposit the same in normal a/c held in Axis Bank. Is FCRA rules not applicable on “Sahaja Yoga Mahotsav”? Audit Committee always object on cash payment and advice that cash withdrawal and payment more than Rs. 20000 is came under Income Tax Scrutiny. (See Page No.3 of Audit observation dated 09.09.2010). There are few examples of self cash withdrawn from bank in tune Lakhs of Rupees by Sahaja Yoga Mahotsav from Axis Bank A/c No. 315010100017213. Date Amount 29.12.2006 200000.00 (Two Lakhs) 17.03.2008 700000.00 (Seven Lakhs) 23.03.2007 300000.00 (Three Lakhs) 22.03.2007 300000.00 (Three lakhs) 27.11.2007 100000.00 (One Lakhs) Besides the above there is a long list of cash withdrawn more than Rs. 20000/- That cash withdrawal is meant for cash payments only. Why Audit Committee chairman Shri G.L. Agarwal is not able to see any one of them and not reported in their any audit report. Is Sahaja Yoga Mahotsav not come under the Income Tax Act? 6. Bhugaon land that is purchase in the name of “Vishwa Nirmal Dharma Society”. No one included from “H.H. Shri Mataji’s their Family member & trustees of the national trust in the management of the Vishwa Nirmal Dharma Society. A huge amount is transferred from Sahaja Yoga Mahotsav to Vishwa Nirmal Dharm Society. Shri G. L. Agarwal is the internal auditors of the Sahaja Yoga Mahotsav then why he is not report this to National trust as well as Sir. C.P. At what basis Sahaja Yoga money transfer to However the List of these kind of practice of audit committee are long, but my I request you to please setup a inquiry against the above