The Impugned Judgement relies in toto on the 13.6.

2014 Affidavit of the IO and completely ignores over 1500 pages of documentary evidence
filed by the Applicants/Petitioners. The Honble High Court in its impugned judgment has only quoted their affidavit, completely ignored
Applicants arguments in writing, with documentary evidence and any points made by the Petitioners.
Sr
Nos.
1

ALLEGATION

RESPONSE

JUDGEMENT

Prosecution alleges that in case of Sabrang Trust, FY

2010-2011, the Audit Report shows only Rs 10,000 as
donation as per audit report whereas
donation as per bank statement is Rs. 1,07,55,091. This
the IO alleges is under-reporting of Rs 1,07,45,091
(Page 15 of the Gujarat HC Order)

Additional Affidavit in Rejoinder

dtd 18.06.2014 explains this at
Page
533 (HC Paper Book). The
Audited accounts for 2010-2011
show Rs 10,000 as Income.
Further, the Schedule H which
is part of the Audited Accounts at
Running Page 680 (High Court
Paper Book) for 2010-2011
shows receipt of Rs 37, 58,311 as
Grant from Ford Foundation plus
Rs 10,50,050 from Centre for
Promotion of Social Concerns.
Schedule I which is also part of
the Audited Accounts at Page 682
(High Court Discloses a grant
amount of Rs 58,72,500 From the
Ministry for Human Resources
Development. Thus the Income
shown under Income and
Expenditure plus the earmarked
Grants received and shown in the
Schedules to the Balance Sheet,
together add up to Rs 1,06,90861

The Judgement records the

allegations of the IO but disregards
the substantive responses provided
by the Applicants/Petitioners
substantiated with evidence/Audited
Accounts. It is the same Audited
Accounts which the IO had relied on
to make his allegations.

ending 31 March-2011. Such a huge sum received from

Govt. of India is found missing from the books of account
and the Auditors too have found no reason to examine
this.
(Page 16 of the Gujarat HC Order)

(around Rs 1.07 crores) which is

close to the figure clubbed
together by the IO/prosecution as
Donation as Per Bank
Statement. The un-utilised Grant
Amount has been disclsoed
Under Liabilities in the Balance
Sheet of the Audited Accounts.
Schedule I which is also part of
the
Audited Accounts at Page 682
(High Court Discloses a grant
amount of Rs 58,72,500 from the
Ministry for Human Resources
Development. Thus the Income
shown under Income and
Expenditure plus the earmarked
Grants received and shown in the
Schedules to the Balance Sheet,
together add up to Rs 1,06,90861
(around Rs 1.07 crores) which is
close to the figure clubbed
together by the IO/prosecution as
Donation as Per Bank
Statement. The un-utilised Grant
Amount has been disclosed Under
Liabilities in the Balance Sheet
of the Audited
Accounts.

From the available records and admission, it is evidently

clear that, it is only when the FIR came to be filed in

During appearances before the

police as ordered by the Gujarat

On scrutiny of Audit reports for the year 2010-11 of

Sabrang trust it was noticed that this amount of Rs
58,72,500 is not reflecting in the Income & Expenditure
Account for the year
st

3.

The Judgement records the

allegations of the IO but disregards
the substantive responses provided
by the Applicants/Petitioners
substantiated with evidence/Audited
Accounts. It is the same Audited
Accounts which the IO had relied on
to make his allegations.

Thus, from the above, it is evident

that the accounts were also not

January 2014for embezzlement of funds, that the

petitioners apprehended the likelihood of their accounts
being scrutinized and they rushed to get them prepared &
filed in March 2014.

HC on 5.12.2014, both applicants

had provided scanned copies of
Income Tax Returns of both
Sabrang Trust and Citizens for
Justice and Peace (CJP)
submitted to the IT department
year after year. The
acknowledgement stamps of the
department clearly show the dates
on which the ITRs were
submitted year after year.
(Running 1027-1049 of the
Gujarat High Court Paper Book

4.

(A) Account Analysis Teesta (A) Account Analysis Teesta

Setalvad:
(I) SB A/c No.369102010003883 with UBI,
Mumbai:Account Opening Date: 01/01/2001
Deposit From 01.01.2001 to 31.12.2001 NIL
Deposit From 01.01.2002 to 31.12.2002 NIL
Deposit from 16.03.2003 to 17.01.2014 Rs
1,53,70,519
(Page 23 of the Gujarat HC Judgement)

5.

Account Analysis Javed Anand:

(I) SB A/c No.369102010006884 with UBI,
Mumbai:Account Opening Date: 01/01/2001
Deposit from 01.01.2001 to 31.12.2001

On affidavit at Page 569 of the

The Judgement records the
Gujarat High Court Paper book,
allegations of the IO but disregards
Applicants referring to Annexures the substantive responses provided
H Colly to the affidavit dated
by the Applicants/Petitioners.
18.6.2014 at Pages 744-770
(which were the actual monthly
Bank statements for the period
01.01.2001 to 31.12.2002) show
that during calendar year 2001, Rs
8,10,514 was credited to the UBI
Bank Acct of Teesta Setalvad and
similarly Rs 10,69,327 was
credited into the same account
during calendar year 2002.
On affidavit at Page 570 of the
Gujarat High Court Paper book,
Applicants referring to Annexures
I Colly to the affidavit dated
3

audited for a long period of time, and

it is only when the FIR was
registered wherein serious
allegations of misappropriation of
lacs of rupees have been alleged that
all of a sudden the accounts from
April, 2003 to March, 2008 were got
audited in the year 2014. (Page 33 of
the Gujarat HC Judgement)
The Judgement records the
allegations of the IO but disregards
the substantive responses provided
by the Applicants/Petitioners.

NIL
Deposit from 01.01.2002 to 31.12.2002
NIL
Deposit from 1.1.2003 to 18.02.2014 Rs 96,43,000

(Page 23 of Gujarat High Court order)

6.

Allegation was Cash withdrawal running into Rs 1.09

crores need to be further scrutinised and examined
wherein Rs.50,000=00 to Rs.5,00,000=00 have been
withdrawn as cash on a single day. (Page 36 of the Gujarat
High Court Judgement.
(Page 23 of Gujarat High Court order)

7.

Donations to the tune of Rs 6,05,442 as Foreign

Remittance in Ms Setalvads personal account (Page Nos
35 of the Gujarat HC Order)
(Page 35 of Gujarat High Court order)

18.6.2014 at Pages 771-798

(which were the actual monthly
Bank statements for the period
01.01.2001 to 31.12.2002) show
that during calendar year 2001,
Rs.3,12,663 was credited to the
UBI Bank Acct of Javed Anand
and similarly Rs 6,11,488 was
credited into the same account
during calendar year 2002.
When the Applicants appeared
before the IO for questioning,
they submitted, detailed cash
vouchers for a single day cash
withdrawal of Rs 5 lakhs for
Mumbai Flood Victims and this
was also filed before the Gujarat
High Court at Running Page Nos
956-1004 (Trust Resolution plus
Cash Vouchers). Besides,
Applicants also submitted a CD
containing over 11,000 scanned
pages of Cash Withdawal
vouchers to the IO after the
hearing)
Ms Teesta Setalvad was awarded
the International Nuremberg
Human Rights Award 2003
which came with a cash prize of
10,000 Euros. In the Applicants
Affidavit dated 18.6.2014 this
4

remittance was explained (at

Pages 571-572 of the Gujarat HC
Paperbook) and at page 805 of the
Gujarat High Court Paper Book
the Order of the Government of
India (Ministry of Home Affairs)
dated 31.12.2003 exempting her
Co-Editor of Communalism
Combat from the Operation of
Section 4 of the FCRA Act 1976
to enable acceptance of the award
amount has been annexed to
substantiate their explanation.
8.

The data received from the Union Bank of India show that
substantial amounts are spent by Petitioner no-2 was
towards shopping, entertainment, foreign goods purchase,
domestic requirements and other ancillary expenses of
absolutely personal nature such as Hair Salon expenses,
purchases from Mona Lucky Stores, Reliance Fresh,
Beauty Stores, cottage Industries, Royal Fashion Corner,
Medicines, Cakes, shoes from Vogele Shoes Geneva,
Manor AG departmental store, Geneva, watches, dining in
high end restaurants in India and abroad, clothes from
branded show rooms, stay in Marriot Hotel, Islamabad,
Agoda Hotel, London and Duty free shopping at Abu
Dhabi airport etc raises serious doubts about the nature of
social work being undertaken by the accused no.2 from
the funds received from various donors in Sabrang Trust.
(Page 26 of the Gujarat HC Order dated 12.2.2015)

In the Affidavit of the Applicants

dated 21.1.2015 from Pages Nos
1454-1482 of the Gujarat High
Court Paper Book, contained
details of the Re-Imbursements to
Javed Anand for Expenses of
Sabrang Trust and CJP through
his UBI VISA Credit Card for the
FY 2001-2014. Details were
provided for the FY 2008-2009 to
demonstratively show that out of
the total Bill amount of Rs
3,20,921 only Rs. 76,142 was reimbursed by the CJP Trust and
only Rs 2,321 was reimbursed by
the Sabrang Trust during the
entire year. Payment vouchers
with supporting Bills/Invoices
5

There are serious allegations against

the applicants of misuse and
misappropriation of huge amount
received by them through various
donors. The money which should
have gone to the poor and the needy
appears to have been prima facie
misused for their personal pleasure
and comfort. (Page 52 of the Gujarat
HC Judgement)

9.

From the scrutiny of credit card payments the most

shocking revelation came from the payment made towards
wine and liquor purchases from Chincholi Wines, Mumbai
and Duty Free Shops of Mumbai Airport, Movie Tickets,
regular hair salon and grocery expenses. Expenditure on
purchase of branded shoes, beauty products, Purchase of
clothes from branded show rooms in India, Islamabad and
Rome, online shopping from Flipkart, Amazon and
Google storage in US Dollars, purchases of electronic
goods, music systems, dinning expenses at five star hotels,
purchases of jewellery, watches, suitcases, health
equipments, articles from emporiums, Art Galleries
Islamabad, payment to JK Tourism, Online payments in

were attached to show that none

of the Re-imbursements pertained
to expenses of personal nature as
alleged (as listed under
allegations in the previous
column). Moreover after a ReVerification of Accounts of
Sabrang Trust by the auditors DM
Sathe & Co,following queries
from the IO, the Auditor had
categorically stated that the
personal expenses incurred
through credit cards were not
claimed or debited as expenses to
the account of the (Sabrang)
Trust. (Running Page Nos 621622 of the Gujarat HC Paper
Book)
Annexure D Colly of the
Affidavit of the Applicants dated
21.1.2015 (Running Page Nos
1348-1453 of the Gujarat High
Court Paper Book) provide
details of the monthly Bills of the
CITIBANK Credit Card of Teesta
Setalvad, for the FY 2011-2012
and the re-imbursements by the
five different accounts of the CJP
and Sabrang Trusts. The Monthly
Credit Citibank Statements as also
the monthly Bank Statements plus
the Monthly Bank Statements of
6

There are serious allegations against

the applicants of misuse and
misappropriation of huge amount
received by them through various
donors. The money which should
have gone to the poor and the needy
appears to have been prima facie
misused for their personal pleasure
and comfort. (Page 52 of the Gujarat
HC Judgement)

foreign currency towards SAT/college board entrance

exams in US, UK Universities for admissions. Shopping
expenses in Pakistan, Kuwait, US, Canada, Europe have
been noticed in the credit card expenses raises serious
doubts about the nature of social work being undertaken
by the accused no.1 from the funds received from various
donors in CJP
(Page 25-26 of the Gujarat HC Order dated 12.2.2015)

Teesta Setalvad and Javed Anand

are attached. From these
statements it is clear that 46 per
cent of the Total CITIBANK
Credit Card Bills were paid
through the personal accounts of
Teesta Setalvad and Javed Anand
and only those Expenses
pertaining to Objectives/Activities
of the Trust were re-imbursed by
the Organisation. This was earlier
made clear in the Re-Verification
Report of Haribhakti & Co
Chartered Accountants following
queries from the IO that was also
filed before the Gujarat HC,
annexed to the Rejoinder
Affidavit dated 18.06.2014
(Running Pages 606-609 of the
Gujarat High Court Paper Book.)
The auditors reported : we have
observed that none of such
personal expenses (of the kind
alleged by the IO) has been
debited in the Books of Account
of CJP during the period
31.03.2004 to 31.3.2012.
(Running Pages 1349-1354 of the
Gujarat High Court Paper Book.)