Rahul Bajaj & CoOh.{eredAccoNfiaf:s

INDEPENDENT AUDITOR'S REPORT

REPORT ON F]NANCIAL STATEMENTS

we have ald led lhe linancia slalemenls DIGNITY LIFESryLE TRUST, wh ch comprise

the b.rance sheet at 31{ lvarch,2013. andlhe prolit and oss acco!nl forlhe yearthen

ended and noles Io lhe linancal stalemenls ncludng a sutrfrary ol signifcanlaccountiig pol c es .nd olher exp afalory infomation

REPORT ON FINANCIAL STATEIII €NTS

Man.gement s respons b eforlhe prepaEiion oftheseinancillslaletrents in accordance

with the Boffbay Public Trusi Act.1950 and accountiig standards issued by lhe Inslitute

ot chadered Accouitanls of India This responsiblity aso ncludes the mainlenance ofadeqLale accounllng records i. accordan@wlh the provisions oflhe acl lor safeguard nq

lhe assels oflhe company and for pre'ienllng and delecting frauds a.d oiher ircgularliesise ection and.pplc.lon oJ appropriate accouniing poicies; makng tudgement and

estimates thal are reasonabe and prudefi:and design. implemental on and malnlenance

of adequare nrerna financlal contro that were operating eflecl vely lor ensuring thelccuracy lnd cofrpeleness ol lhe aftountn9 recods, relevant 10 the preparal of and

presentation ofliiancielslalemefis thalgive atrueandfairviewand are free from maleria

misstalehenls. whetherdue lo rraud or etrot

AUDITORS RESPONSIBILITY

Our respons b ily s lo express an opn on on lhese financa based on our audi

we have taken nto accounl ihe provlsions ot Ihe Act, Ihe accounting and auditngslandards and o!11e6 which are required to be included in lhe audl reporl under theprovisions of the act and lhe rules made lhere Lnd€f

W€ conducred our audit n accodan@ wlh lhe Sl.ndards on Auditng (sAs) ssued byICA Our resoonsibilles under those slandads a€ flrther described ln the AlditolsResponsb ities ior llie Audit of Fnanca sialemenls secton ol ouf report. We arendeoendent oflhe entitv in:ccord.nce wlh eth calreouirements lhal are relevant lo our

audil of lhe inancill slllements n India. and we have funbd olr olher ethica€spons b ities ln accordance with these requ renents We believe thatth€ audil evldencewehaveobllined ssuficienlandappropralelopovdeabasislorolropinion

gENA!

In our op nloi and lo lhe best of our informalion and a6ordlng lo theexplanalofs g ven

tous the fina.c aislatemenls olthe Public charitabe Trustfortheyearended lvarch 31"'

2013 a€ prepared in al materlal especls, in amordance with lhe Bonbay Publ c Trust

Act, 1950 and qe.eralLy accepled acmunling pnnclples in Indir.a) In the mse or Balafce Sheei. orlhe state ol affans oi the Oiq.ily Llestyle Trust as

..- al3131Mach201aandb) In rhe case of lhe Income and Ependiture Accouit, ol lhe excess ol Income over

Expendirure for the year ended 31'r March 2013

RESPONSIBILITIES MANAGEI!'IENT AND THOSE CHARGED WITH

GOVERNANCE FOR THE FINANCIAL STATEIIIENTS

Management s responsible lor the prepa€lion of ihe financlalslalemeils ln accordance

w(h Bombay PubllcTrusl Act and fof such internal@nlro as management detemines is

necessary to enab e the prepara|on of iinancial slalenents thal ae I€e trom maler al

misslalehent, qhether due lo fraud or efor.:

ln prepaingthetnancla slaiements manaqemenl is respons b elorassessingtheenlity'sabillytoconlnueasagoingconcern dsclosng asappicable malle6 relaled lo going

concern and lsng rhe going @ncern basis of accounling unless fraiagenenl eilhe.inlendslo iqu d.le the enlily orlo cease ope.alions, of has no realislic allernative bul lo

Those charqed wilh governance are responsible lor ove6eeing lhe enUlys financal

REPORI ON OTHER LEGAL AND REGUL}JORY REOUIREIVIENTS

1. As required ude. seclion 124 (b)oflhe Income Tax Act.1s61. we repod ihat:a) We have oblained althe information and etplanallon to ihe besi oi our

knowledge and be iel were necessary for the purpose orour audit;

b) In ouropinion, poper books oramounts as requi€d bylhe law have been kePt

bythe Trust so far as appears fion ourexaffination or those books

c) The particulars required Form 108 oJ the Income TaxAct,1961, are qivef in

rhea re.ue I othee.enrappiL"belolre ru-

requk€d by lhe Bombay Public Trust A.:t, 1950, we sive:

In rhe Annexure-2 particulaB requied under Rule 19 ot

ln rhe Annexure-3 Parlicala6 €quired under Rule 32 of

Chartered Accountants

w*CA. Rahul Prakash BajajPartner, lMem, No: 120075

Al

under.lb€ecuon t2l orsdcuon33 &34and ru,, reRggisleed No. : E / 21722 / llumbaiNaheof PublicTrust: ptGNtTy LTFESTYLETRUST

end n9 311! March 2013

in:cdordan(e w'lh rhe pbvisions orrhe A.t andtlrerueslhereunder;

rc'e prcpe.yard.orc i sio,n nlneatujnk

auoiwe€h agreement wlh lhe a@unrsiman60ef or rtusGe on lne daie

deeds, accounls. voucheB or other documents or rcmrds requned by rheaudbr rere prcd0ced before him;

> prop6ly TdrLro ,Fe ,taroe:e€1aF@r1i(.red fbr tTe round ro l're Fo o a o4,.A. cr d lle defe 6 rrd i 3cc ra;es?ll"lil:! :i r'""" '',(D o-rusF. or rny or1.. pe ,o1FqL €d bi aJdilors0 andfurnished rhe ne.essary nformai,od @uired bv h,m

(9)

ooted or pu@ose of the iast;rorany objecr of purpose other lhan

Ecn oun6 orou6Erd -9 roNilo whe$erieiderc we.e invred foi repaire o. costructioi nvovrng

------_whelher any money or th€ publ c 116r hm been

i,ivesled @dEry

expend ruG exdeeding Rs 5000/_

to Ihs provision or the sec 35i

6me loihe nolice of rhe audirorp@vsons or secrron 36 which have

'. G*.4 resu r egarorihp'ope.rperd..r.

:':e-l1o-e-y-bd.ore1s.o he 0rb||. h,roro. b$ a ^a.Fdro1-al/ or1e, lr.otLd or he oad or J e trslee! or a1y ofepereonwhre n the managementof thelrusri

Wtert4 f e brdqer rr beer | "d'. r e.ort pro,ioed or :-re j;;- --w\ehdhe na.dui atd trh nr.

",-b". "',re ,,,,"".;;;,F"".

--Wheiherrhe mee ings are hed rcgltadr.s pbvded n such

books of rhe proce edings of lhe meetldg s ma inlained:w\e|e d1lor r1e,a<b-, I as rr"=.r . h. *.r""rt "1*,.",wieic#

o ne prev[wlear h-*

A*jsladt chd ti/ commission€rmay,h nr n or ne(essary i. &n9

For Mis. RahutBajaj a co.

h41

l Gn\t

s'€tanant af ircono tiabte ta conhbutian tu k. y6at endhsNAOE O'PUb]]CTfuS( : DIGNITY LIFESTYIETRUST

The Bombay Public Trusts Act, 1950SCHEDULE. IXC

Me d.32)

Reqisiered No E/21722 /Mumbai

tw2068.By0r.SeNi@ / -) t u /. / _ordoj"" ro ooeo Ro"d,l \r{

nd ExpondnuEAccounrtsch.dute tx)

(r) Do'auois c€ ved from olher pub(!i) GEnb fteived rror Govehmed

..-() r e€st on sinkiie of D eprcdaiioi Fund

Cv) Amorl sped ro I he pupose or secura I ed!€ridn.(v) Amd sptri lol ure pu'!o$ or medier rc ef (Retur scheduta xr.raccour().no.J'-@' orfFpuaos"oiv(viD Errendirure incurad fioh domri

drolshr, flood firc or olrEr mru€t €ramit.(vrii) Ded uclion od or i@me rom radds ! sed ror agliourtur.r pupose

(a) LandRevenueand Lo€ FlndCess(b) Renl payabte ro supedor raid or(J(o) cost or prcdloion ir radds 316 cu rivared by be trlsl

1x) oedudiof3 ou1 or rmme lom r6i(,) Ase$menr €ss6 and orh6r co{b) Ground

'enr pa}"bte b the supeior rand old

(c) nsudne prenia .,(d) Repai6 ar 10 per cenr of sfoss rcnr or b! djngs.(e) cosl or 6rred oi ar 4 per cent of s

(x) cost or @nedion or iicone or re

(4 Deducridm oi a@udr of repaiB in rcspecl of buitdi^os ioi 'enled

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. DIGNIry LIFESTYLE TRUST

NOTESFORIIIINGPARTOFACCOUNTSFORTHEYEARENDED3ISrMARCH2OlA

A, SIG NIFICANT ACCOUNTING POLICIES

8, NOTES IO ACCOUNTS

f. Method ol Accounrinq-he lrun fo.bws rhe mer.a-t,ie st€ren oi a(o-nn,,g cno Fcoglzes m(ohe deypeno(u'e ol.n dcc.Ja ba,6 evceo. n casF o, sgrn Lcnt uleruintre\ r..ometron Non Reru.dabe Doner onre. e ved for Resde;6 seeking aorrs\iol.t N.-dlF_r@917ed we r oeiod.f3yeare |lon lne date ot r<.ecept E,pe".eswh(hare or e-ounrg -arue ie. where benefts of*hich.r€ en-oyed over z o- ro.e yea5&ei ftzed Mrech penod instead otwri|ns offthe;me ii the year jn;hic;

,. EseCiS .

F\4lsseGare(ar Fdatcojoi.cq-islortessoeprecial,on.coslrc,udesheght,ou@s, ra\es d eypenses incidenlatand i.stauaron

3. DepreciarionDeoE( arc1on Fxed A$ets rr orovioed olty on tha date tron whr.f,.e assel is o-t

ilff,, T,ifJf:?lf."ffi on w'hen dotrr v.rL- reihod 4rhe,ares soecr:eo

4. ProvisionfortaxationThe fJn is eoister-ad J/q 12A oI r.cone fa( A.t. .96t a_d e ed lo ctem

s Acr and hence tu bro\ . or forra)dr:on is maoe in

5.

3.

2.

1. As c a.lfied by The Insliture of Chadered Accolnrants of India, New Dethi, accounlingsrhds_ds do r.d rpptv @ lhe truqr as no pan ot $e acrrviry of such en.li r;._oftreldt, rd rrct d b-sness ,1 -aue. ro@ver to- beGr preselrshon, rherusrnasbeen0rsdosrn96i9nifica.tac(oun,nopoicie6

TheT.ucr! @gsrered u/s 2,A vide Req.No. TR /jO4& dated 14.072004 o ncomera,Afl rebr ar b the.eloe enli'ed tocdm eyerption from-axu4 t.o!lheccrThe trusi has occupied iand ai Neat ;s a iessee and an un@gisrered teaseao.een-onl hdF beel erecuFo o"@er rhe Digriry Lifesryto Ttu{ ;no Br'EmFe

a rrus| ror a peiod of oq yerD o- .o DeerbJ 2oi4uonsrudor (a4 ed out on thF sad tand hls oeen caor.rtzed.nd depecEtion o-rne srme has been claimed

l-Db iy 'or Gnr, &, oad deo"rc .- ( ude Rei-ndrote and S ? mon-ty Deposirs.wnro -F

a(tFpted fon rFnbe6 bwcrds aopicaiol for e-t.ltFnent o.-Ning i.lhe

Balancesof Sundry Debtors and Cr€ditors are subjeci to @nfirmalion, reconctialionand adiusrmeds, if anv.

6. Aro-nr ot Rs 3'I Lakhs,s shoM.5 payaotF under lhe head p.oviso15 toM.dschrriry connseonFr fo. puot.c ttusr Aoirnsraxon Fund@mrsng rfe jrdgn vt o.the Hon Bonbay H9l co-n F G6e otBhagyavdoha<ran shwe€hbar r\4-nprja(Tr-stv\ c.aily confrs"ioner, rv1sh"6s1; {cA no. r

of 200-9 and PiL no, 40, 1780, and 1360 ot 2007, oder dare 25.09,2009) wherein theHon Cour tur stlyed the re@very of the conhbur ors tom puot c ch;nhbte Trusru l tJnher judsmen, $e rusl has rot oeposir€d rhe @d bur,o. wirh cha ryConrissionerOffe. How4d. sine lhe tEbtity @s recogn Fd in p€vious yearap'o' tolhe delive.y orjrdoment rhe sane.s @1nueo ro be s"own as ti€brtii unrilfudhercoli ode6.