Ayodhya, Uttar Pradesh | The Congress party has demanded an independent and comprehensive forensic audit of the Shri Ram Janmabhoomi Teerth Kshetra Trust following allegations of financial irregularities and theft of devotees' donations at the Ram Temple in Ayodhya.
The demand was raised by Congress general secretary Jairam Ramesh after the Supreme Court disposed of petitions seeking an independent investigation into the alleged theft, following the Uttar Pradesh government's submission that a Special Investigation Team (SIT) had completed its investigation and filed a chargesheet against eight accused.
The Congress has questioned whether the investigation adequately examined the financial management of the Trust and the responsibilities of senior officials overseeing donation collection, counting and monitoring.
Background of the Donation Theft Case
The case concerns alleged misappropriation of cash offerings made by devotees at the Shri Ram Janmabhoomi Temple.
According to submissions made by the Uttar Pradesh government before the Supreme Court, the alleged thefts primarily occurred during the counting of donations. Individuals involved in the counting process allegedly diverted cash into personal bank accounts or used the money for other investments.
The investigation was conducted by a Special Investigation Team constituted by the Uttar Pradesh government. The SIT reportedly traced financial transactions and examined the bank accounts and assets of the accused.
The government informed the Supreme Court that a chargesheet had been filed against eight individuals.
Supreme Court Disposes of Petitions
On November 2, 2026, a three-judge Bench headed by Chief Justice of India Surya Kant, along with Justices Joymalya Bagchi and V. Mohana, disposed of petitions seeking an independent investigation, including a CBI probe.
The Court directed the Judicial Magistrate to proceed with the matter in accordance with law.
It also permitted the petitioners to assist the trial court, recognising the public-interest element involved in the case.
Importantly, the Supreme Court clarified that it had not expressed any opinion on the merits of the allegations, ensuring that no prejudice was caused to the parties involved.
Congress Raises Questions Over Investigation
Following the Supreme Court proceedings, Jairam Ramesh questioned whether filing a chargesheet against eight individuals was sufficient to establish accountability for the alleged financial irregularities.
The Congress specifically questioned why senior Trust functionaries, including Champat Rai, Anil Mishra and Gopal Rao, were named as witnesses rather than accused.
Ramesh argued that the investigation should also examine the administrative responsibilities of individuals overseeing donation counting, financial management, security arrangements and monitoring systems.
He further raised questions about the alleged delay in registering the FIR, the handling of CCTV footage and the implementation of earlier audit recommendations.
These statements represent the Congress party's allegations and demands; they do not establish wrongdoing by the Trust's office-bearers.
Demand for Comprehensive Forensic Audit
The Congress has called for an independent forensic audit covering the Trust's financial activities from its formation to the present.
The proposed audit would examine:
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Donations received in cash and through bank accounts.
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Gold, silver and other valuable offerings made by devotees.
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Financial transactions and possible diversion of funds.
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Land acquisitions and related financial records.
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Construction expenditure and associated contracts.
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Previous audit objections and the action taken in response.
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Financial controls and accountability mechanisms within the Trust.
The party has also demanded public disclosure of the funds collected from devotees before the formal establishment of the Trust and sought accountability at every administrative level.
Forensic Significance: Role of Forensic Auditing in Financial Investigations
The controversy highlights the importance of forensic auditing in investigating suspected financial irregularities involving large institutions and charitable trusts.
Forensic auditing combines accounting, financial investigation and evidence analysis to identify irregular transactions, trace the movement of funds and examine potential financial misconduct.
In cases involving alleged donation misappropriation, forensic auditors may examine:
1. Transaction analysis: Reviewing bank statements, cash deposits, withdrawals and financial records to identify unusual transaction patterns.
2. Fund tracing: Following the movement of allegedly misappropriated money through bank accounts, property purchases and other investments.
3. Documentary examination: Examining receipts, donation registers, accounting records, invoices and supporting financial documents.
4. Internal control assessment: Evaluating whether appropriate monitoring, verification and financial accountability systems were implemented.
5. Audit trail reconstruction: Reconstructing financial activities over a specified period to identify discrepancies and establish the sequence of transactions.
A comprehensive forensic audit could help establish the extent of any financial irregularities and identify weaknesses in the institution's financial control systems, if such an audit is undertaken.
Investigation and Accountability Remain Central
Although the Supreme Court has disposed of the petitions seeking an independent investigation, the criminal proceedings are expected to continue before the trial court.
The Court's order does not amount to a determination of guilt or innocence, nor does it constitute a judicial endorsement of every aspect of the SIT investigation.
The Congress's demand for a broader forensic audit has brought renewed attention to financial transparency, institutional accountability and the protection of public donations.
The case also demonstrates how forensic accounting and financial investigation can contribute to examining allegations of misappropriation in institutions managing substantial public contributions.