125 | Annual Report | 2025-2026 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 2026 (cont’d) (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date) (cont’d) 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 0.01 AY 2014-15 Income Tax Appellate Tribunal (ITAT) - Income Tax Act, 1961 Income Tax 55.16 AY 2017-18 Income Tax Appellate Tribunal (ITAT) - Income Tax Act, 1961 Income Tax 5.90 AY 2019-20 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 64.27 AY 2020-21 Income Tax Appellate Tribunal (ITAT) - Income Tax Act, 1961 Income Tax 784.07 AY 2024-25 Commissioner of Income Tax (Appeals) - The Goods and Service Tax Act, 2017 Goods and Service Tax 266.49 FY 2019-20 Appellate Authority - (vii) (a) The Company does not have liability in respect of Service tax, Duty of excise, Sales tax and Value added tax during the year since effective 1 July 2017, these statutory dues has been subsumed into GST. According to the information and explanations given to us and on the basis of our examination of the records of the Company, in our opinion, the undisputed statutory dues including Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Professional tax or Cess or other statutory dues have generally been regularly deposited by the Company with the appropriate authorities, though there have been slight delays in a few cases of Provident Fund, Income-Tax and Professional tax. According to the information and explanations given to us and on the basis of our examination of the records of the Company, no undisputed amounts payable in respect of Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Professional tax or Cess or other statutory dues were in arrears as at 31 March 2026 for a period of more than six months from the date they became payable. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, statutory dues relating to Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Professional tax or Cess or other statutory dues which have not been deposited on account of any dispute are as follows: (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.
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