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IOA Balance Sheet 2011.Indd Phones : +91 11 23272623 +91 11 23272168 DINESH MEHTA& CO. Fax : +91 11 23286562 C H A R T E R E D A C C O U N T A N T S 21, Daya Nand Road, Darya Ganj, New Delhi - 110 002 E-mail : [email protected] Ref. No. ..................................... Date .............................. FORM NO. 10 B [See rule 17B] AUDITOR REPORT UNDER SECTION 12A (b) OF THE INCOME TAX ACT, 1961 IN THE CASE OF INDIAN OLYMPIC ASSOCIATION, B-29, QUTAB INSTITUTIONAL AREA, NEW DELHI-110 016. We have examined the Balance Sheet of INDIAN OLYMPIC ASSOCIATION, B-29, QUTAB INSTITUTIONAL AREA, NEW DELHI-110016, as at 31st March 2011 and the Income & Expenditure Account for the year ended on that date which are in agreement with the books of account maintained by the said Association. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of the audit. In our opinion, proper books of account have been kept by the above named Association visited by us so far as appears from our examination of the books. In our opinion and to the best of our information, and according to information given to us, the said accounts give a true and fair view:- 1. In the case of the balance sheet, of the state of affairs of the above named Association as at 31st March 2011. 2. In case of the Income & Expenditures Account, of the surplus for the accounting year ending on 31st March 2011. The prescribed particulars are annexed hereto. (ANUP MEHTA) Membership No: 093133 PARTNER: DINESH MEHTA & Co. CHARTERED ACCOUNTANTS DATE : 29-09-2011 PLACE : New Delhi 1 Phones : +91 11 23272623 +91 11 23272168 DINESH MEHTA& CO. Fax : +91 11 23286562 C H A R T E R E D A C C O U N T A N T S 21, Daya Nand Road, Darya Ganj, New Delhi - 110 002 E-mail : [email protected] AUDITOR’S REPORT ON THE ACCOUNTS OF THE INDIAN OLYMPIC ASSOCIATION AS AT 31st MARCH 2011. We have audited the attached Balance Sheet of Indian Olympic Association as at March 31, 2011 and also the Income & Expenditure Account for the year ended on that date annexed thereto. These financial statements are the responsibility of the management of the Indian Olympic Association. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provide reasonable basis for our opinion. We report that 1. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. 2. In our opinion proper books of account as required by law have been kept by the Indian Olympic Association so far as it appears from our examination of those books. 3. The Balance Sheet and Income and Expenditure Account dealt with by this report are in agreement with the books of account. 4. The Balance Sheet and Income and Expenditure Account dealt with by this report are prepared in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India, to the extent applicable. 5. In our opinion and to the best of our information and according to the explanations given to us, the said accounts read with Significant Accounting Policies and Notes to the Account give the information in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: a) in case of Balance Sheet, of the state of affairs of the Indian Olympic Association as at March 31, 2011, and b) in case of the Income and Expenditure Account, of the excess of income over expenditure for the year ended on the date. For DINESH MEHTA CHARTERED ACCOUNTANTS (ANUP MEHTA) DATE : 29-09-2011 PARTNER PLACE : New Delhi Membership No: 093133 2 INDIAN OLYMPIC ASSOCIATION B-29, QUTAB INSTITUTIONAL AREA, NEW DELHI-110 016. ANNEXURE TO REPORT UNDER SECTION 12A(b) OF THE INCOME TAX ACT FOR APPLICATION OF INCOME FOR THE CHARITABLE OR RELIGIOUS PURPOSE. STATEMENT OF PARTICULARS FOR THE YEAR ENDED 31st MARCH, 2011 1. Amount of Income of previous year applied to Charitable or `. 9,24,23,946/- Religious purpose in India during that year. 2. Whether the trust has exercised the opinion under clause (2) of Explanation to Sec. 11(1)? If so, the detail of the amount NOT APPLICABLE of income deemed to have been applied to charitable or religious purpose in India during the previous year. 3. Amount of income accumulated or set apart/finally set apart for application to charitable or religious purpose, to the extent `. 2,92,66,533/- it does not exceed 15% of the Income derived from property held under trust wholly for such purpose. 4. Amount of income eligible for exemption under Section NOT APPLICABLE 11(1) (c) (Give details) 5. Amount of income in addition to the amount referred to in item 3 above, accumulated or set apart for specified purpose `. 56,00,000/- under Sec. 11(2) 6. Whether the amount of Income mentioned in item 5 above YES, AMOUNT has been invested or deposited in the manner laid down in INVESTED IN FIXED Sec. 11(2)(b)? If so, the details thereof. DEPOSIT WITH ANDHRA BANK, (SCHEDULED BANK) 7. Whether any part of income in respect of which an option was exercised under Clause (2) of the Explanation to sec. 11(1) in NOT APPLICABLE any earlier year is deemed to be income of the previous year U/S 1l(lB)? If so, the details thereof 8. Whether during the previous year, any part of income accumulated or set apart for specified purposes under section NOT APPLICABLE 11(2) in any earlier year:- 3 A Has been applied for purpose other than charitable or religious purposes or has ceased to be accumulated or set apart for Nil application Thereto, or B Has ceased to remain invested in any security referred in section 11 (2)(b)(1) or deposited in any account, referred to Nil in section 1l(2)(b)(ii) or Sec. 11 (2)(b)(iii), or C Has not been utilized for purpose for which it was accumulated or set apart during the period for which it was Nil to be accumulated or set apart, or in the year immediately following the expiry thereof? If so, the details thereof. II) APPLICATION OR USE OF INCOME OR PROPERTY FOR THE BENEFIT OF PERSONS REFERRED TO IN SECTION 13(3) 1. Whether any part of the Income or property of the Trust was lent, or continues to be lent, in the previous year to any persons referred to in Sec. 13 (3) (hereinafter referred to NOT APPLICABLE in this Annexure as such person)? If so, give details of the amount, rate of interest charged and the nature of security, if any. 2. Whether any land, building or other property of the trust was made, or continued to be made, available for the use of any such person during the previous year? If so, give details of NOT APPLICABLE the property and the amount of rent or compensation charged, if any. 3. Whether any payment was made to any such person during the previous year by way of salary allowances or otherwise? NOT APPLICABLE if so, give details. 4. Whether the services of the trust were made available to any such person during the previous year? If so, give details NOT APPLICABLE thereof together with remuneration or compensation received, if any. 5. Whether any share, security, or other property was purchased by or on behalf of the trust during the previous year from NOT APPLICABLE any such person? If so, give details thereof together with the consideration paid 4 6. Whether any share, security, or other property was sold by or on behalf of the trust during the previous year to any NOT APPLICABLE such person? If so, the details thereof together with the consideration received. 7. Whether any Income or property of the trust was diverted during the previous year in favour of any such persons? If so, NOT APPLICABLE give details thereof together with the amount of income or value of property so diverted. 8. Whether the income or property of the trust was used or applied during the previous year for the benefit of any such NOT APPLICABLE person in any other manner? If so, give details. III) INVESTMENT HELD AT ANY TIME DURING THE PREVIOUS YEAR(S) IN CONCERNS IN WHICH NOT APPLICABLE PERSONS REFERRED TO IN SECTION 13(3) HAVE A SUBSTANTIAL INTEREST. Sd/- (ANUP MEHTA) Membership No: 093133 Partner: DINESH MEHTA & Co. Chartered Accountants Date : 29-09-2011 PLACE : New Delhi 5 INDIAN OLYMPIC ASSOCIATION BALANCE SHEET AS ON 31st MARCH 2011 PARTICULARS SCH. FIGURES AS FIGURES AS No. ON ON 31-03-2011 31-03-2010 SOURCES OF FUNDS CAPITAL FUND A 15,85,75,671.31 5,58,32,692.00 GENERAL GAMES FUND B 2,33,71,594.41 2,33,71,594.00 OLYMPIC BHAVAN FUND C 3,58,67,243.69 3,98,52,491.00 GRANT / AMOUNT RECEIVED IN D 4,58,72,944.50 5,40,75,316.00 ADVANCE (PENDING UTILISATION) TOTAL Rs...
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