| 140 Annual Report | 2024-2025 Arohan Financial Services Limited Annexure A to the Independent Auditor’s Report on the Financial Statements of Arohan Financial Services Limited for the year ended 31 March 2025 (cont’d) (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date) (cont’d) (viii)According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not surrendered or disclosed any transactions, previously unrecorded as income in the books of account, in the tax assessments under the Income Tax Act, 1961 as income during the year. (ix) (a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not defaulted in repayment of loans and borrowing or in the payment of interest thereon to any lender. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not been declared a willful defaulter by any bank or financial institution or government or government authority. (c) In our opinion and according to the information and explanations given to us by the management, term loans were applied for the purpose for which the loans were obtained, other than Rs 27,000 Lakhs which remain unutilised as at 31 March 2025 because the funds were received towards the end of the year. The Company has temporarily maintained such unutilised balance in current accounts as at 31 March 2025. Name of the statute Nature of the dues Amount (Rs. In lakhs) Period to which the amount relates Forum where dispute is pending Remarks, if any Income Tax Act, 1961 Income Tax 91.65 AY 2017- 18 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 5.9 AY 2019- 20 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 3.1 AY 2022- 23 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 0.54 AY 2023- 24 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 1.32 AY 2024- 25 Commissioner of Income Tax (Appeals) - The Goods and Service Tax Act, 2017 Goods and Service Tax 299.07 FY 2019- 20 Appellate Authority - Independent Auditor's Report
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