FAQs on Ayodhya Temple Donation Theft Investigation by CBI and/or ED

Summary: The supplied material is a general explanatory document in FAQ format covering alleged Ayodhya Temple donation theft investigations and the potential roles of the Special Investigation Team (SIT), CBI, and ED. It states that there is no official announcement that the CBI or ED has taken over the investigation, while noting that the matter is being investigated by an SIT constituted by the Uttar Pradesh Police and that a PIL seeking a CBI probe has reached the Supreme Court, which declined an urgent hearing. The document discusses circumstances in which CBI and ED investigations may arise, outlines relevant provisions of the Bharatiya Nyaya Sanhita, 2023, including Sections 306, 316(5), 317(4), 317(5), 61, 3(5), 314, 111, and 305, explains their essential ingredients, punishments, and corresponding IPC provisions, and describes possible evidentiary considerations, investigative procedures, and the respective roles of the CBI and ED under the Prevention of Money Laundering Act, 2002. It also states that the precise offences and investigative powers invoked would depend on the evidence collected and, where applicable, consent or court directions.

81 FAQs on weekly updates for Ayodhya Dan Chori investigations by CBI and / or ED

(Source of information’s used in preparation of weekly updates are taken from public domain)

Chapter-I- Ayodhya Temple Dan Chori investigations by CBI and / or ED

1. What are investigations by CBI and / or ED?

i. The Ayodhya Dan Chori scandal is the allegations for misappropriation or theft of donation funds connected with Ayodhya temple

ii. There is currently no publicly established basis to conclude that the Central Bureau of Investigation (CBI) or the Enforcement Directorate (ED) will become involved.

iii. The prospects for investigations by CBI and/or ED depend on the nature of the evidence and the legal issues involved

iv. When the SIT’s final report reveals systemic diversion of donations, involvement of officials, or laundering of large sums through bank accounts or assets, the likelihood of both CBI and ED entering the case would increase substantially.

v. However, CBI or ED has not officially announced that it has taken over the investigation.

2. When investigations permitted by CBI?

i. When the case involves a “significant” criminal conspiracy, corruption, or fraud of national importance.

ii. When the consent given by Central or state or CBI or the directions given by Supreme Court of India or High Court to the CBI for investigation.

iii. When the Central Govt. validly entrusts the matter to the CBI where legally permissible.

iv. When the SIT uncovers evidence of a wider criminal conspiracy

v. When the influential public officials or multiple states become involved

3. When investigations permitted by ED?

i. When there is evidence that the alleged Proceeds of Crime (PoC) arise from a scheduled offence under the Prevention of Money Laundering Act (PMLA) 2002.

ii. When a predicate (scheduled) offence has been registered by the police, CBI, or another competent investigating agency.

iii. When there is material suggesting laundering, concealment, transfer, or use of illicit funds.

iv. When the Police have reportedly recovered substantial cash, gold, silver and other assets, and are examining a significant money trail.

v. When Police have also seized property allegedly purchased from the suspected proceeds of the theft.

vi. When SIT establish that the alleged theft generated Proceeds of Crime (PoC) from a scheduled offence under the Prevention of Money Laundering Act (PMLA) 2002, the Enforcement Directorate (ED) could independently register an Enforcement Case Information Report (ECIR) and begin a money-laundering investigation.

4. What is current status for investigations by CBI and/or ED?

i. At present, “without” verified evidence of a scheduled offence or money laundering, it would be speculative to predict ED involvement.

ii. The CBI involvement would ordinarily require a legal basis such as a court order, state consent (where required), or a valid decision by the Central Govt.

5. What is current status for investigations by SIT?

i. The latest publicly reported developments suggest that the investigation is expanding, but there is no official announcement yet that either the CBI or the ED has taken over the case.

ii. The matter is presently being investigated by a Special Investigation Team (SIT) constituted by the Uttar Pradesh Police, whose tenure has recently been extended.

6. What is current status for investigations by CBI?

i. A PIL seeking a CBI investigation has already reached the Supreme Court of India.

ii. The Supreme Court declined to grant an urgent hearing, which means it has not ordered a CBI probe at this stage.

7. What is current status?

i. 8 accused have been arrested and remanded to judicial custody.

ii. The investigation has widened to include scrutiny of bank deposits and possible discrepancies in donation accounting.

iii. The Police are tracing allegedly disproportionate assets and the flow of funds.

Chapter-II- Ayodhya Temple Dan Chori FIRs registered under BNS 2023

8. What are FIRs registered under BNS 2023?

• Based on media reports the FIRs registered against the alleged Ayodhya Ram Temple donation theft under multiple provisions of the Bharatiya Nyaya Sanhita (BNS) 2023.

9. What is theft of property by clerk / servant under Sec. 306 of BNS 2023?

i. FIR is registered under section 306 of BNS 2013 against theft of property in possession of employer (master) by clerk or servant.

ii. Whoever, being a clerk or servant, or being employed in the capacity of a clerk or servant, commits theft in respect of any property in the possession of his employer (master), shall be punished with imprisonment

10. What are essential ingredients under Sec. 306 of BNS 2023?

• To establish an offence under Section 306, the prosecution must prove:

i. The accused was a clerk, servant, or employed in a similar capacity.

ii. The property was in the possession of the employer (master).

iii. The accused committed theft of that property.

iv. The theft was committed during or by virtue of the employment

11. What are punishments under Sec. 306 of BNS 2023?

i. An imprisonment up to 7 years.

ii. The offender is also liable to fine.

12. What are Equivalent Provisions under IPC 1860 and BNS 2023?

i. Section 306 of BNS 2023 corresponds to Section 381 of IPC 1860.

ii. The substance of the offence and the punishment remain substantially the same.

13. What is Aggravated criminal breach of trust under Sec. 316(5) of BNS 2023?

i. FIR is registered under section 316(5) of BNS 2013 against Aggravated criminal breach of trust where the accused was entrusted with property in a fiduciary or employment-related capacity

ii. The commonly referred to as “aggravated criminal breach of trust” is a more serious form of criminal breach of trust because it is committed by persons who occupy positions of special trust or fiduciary responsibility.

14. What are essential ingredients under Sec. 316(5) of BNS 2023?

• To establish an offence under Section 316(5), the prosecution generally has to prove:

i. The accused was entrusted with property or had dominion over it.

ii. The entrustment arose because of one of the specified capacitiese.

a. A public servant

b. A banker

c. An agent.

iii. The accused dishonestly:

a. Misappropriated the property,

b. Converted it for personal use,

c. Used or disposed of it contrary to law or contract, or

d. Allowed another person to do so.

iv. The dishonest intention existed at the time of misappropriation or misuse.

15. What are punishments under Sec. 316(5) of BNS 2023?

i. Imprisonment for life, or

ii. Imprisonment up to 10 years, and

iii. Fine

16. What are Equivalent Provisions under IPC 1860 and BNS 2023?

• Section 316(5) of BNS 2023 corresponds to Section 409 of IPC 1860.

17. What is application of provisions under Sec. 316(5) of BNS 2023?

• It applies when a person entrusted with property or having dominion over property and commits criminal breach of trust in respect of that property, in the capacity of:

i. A public servant

ii. A banker

iii. A merchant

iv. A factor

v. A broker

vi. A attorney

vii. A agent

18. What is aggravated under Sec. 316(5) of BNS 2023?

i. The law treats these offenders more severely because they hold positions involving a high degree of public or commercial trust.

ii. Misuse of property by such persons is considered more serious than ordinary criminal breach of trust under Section 316(2), which carries a lower maximum punishment.

19. What is receiving/retaining stolen property under Sec. 317(4) of BNS 2023?

i. FIR is registered under section 317(4) of BNS 2013 for dishonestly receiving or retaining stolen property in aggravated circumstances

ii. Habitually receiving or dealing in stolen property.

iii. A person commits this offence when they habitually receive or deal in property that they know or have reason to believe is stolen.

20. What are essential ingredients under Sec. 317(4) of BNS 2023?

i. The property is stolen property.

ii. The accused knows or has reason to believe it is stolen.

iii. The accused habitually receives or deals in such property i.e., it is a repeated course of conduct, not a one-time act.

21. What are punishments under Sec. 317(4) of BNS 2023?

i. Imprisonment for life, or

ii. Imprisonment up to 10 years, and

iii. Fine.

22. What is Assisting in concealment or disposal under Sec. 317(5) of BNS 2023?

i. FIR is registered under section 317(5) of BNS 2013 for Assisting in concealment or disposal of stolen property

ii. A person commits this offence when he voluntarily assists in:

a. Concealing,

b. Disposing of, or

c. Making away with

iii. The property that he knew or has reason to believe is stolen.

iv. The provision of section 317(5) of BNS 2013, targets those who help hide or dispose of stolen property even when they did not steal or receive it himself.

23. What are punishments under Sec. 317(5) of BNS 2023?

i. Imprisonment up to 3 years, or

ii. Fine, or

iii. Both.

24. What is difference between Sections 317(4) and 317(5) of BNS 2023?

S.No	Section	Conduct	Key element	Maximum punishment
(i)	317(4)	Habitually receiving or dealing in stolen property	Repeated/habitual dealing with knowledge or reason to believe the property is stolen	Life imprisonment or up to 10 years + fine
(ii)	317(5)	Assisting in concealing or disposing of stolen property	Voluntary assistance in hiding or disposing of stolen property	Up to 3 years, or fine or both

25. What are Equivalent Provisions under IPC 1860 and BNS 2023?

• Section 317 (4) & 317 (5) of BNS 2023 corresponds to Section 413 and 414 of IPC 1860.

26. What is Criminal conspiracy under Sec. 61 of BNS 2023?

i. Section 61 of BNS 2023, defines and prescribes punishment for criminal conspiracy.

ii. Definition

• • A criminal conspiracy exists when 2 or more than 2 persons agree with the common object to:

a. Do an illegal act, or

b. Do a legal act by illegal means.

iii. When the agreement is to commit an offence, the agreement itself is sufficient to constitute criminal conspiracy.

iv. When the agreement is not to commit an offencee. to achieve a lawful objective through unlawful means then at least one overt act in furtherance of the agreement and also must be done by 1 or more than 1 conspirator before it amounts to criminal conspiracy.

27. What is explanation under Sec. 61 of BNS 2023?

• It is irrelevant whether the illegal act is the main objective of the agreement or merely incidental to achieving another objective.

28. What are essential ingredients under Sec. 61 of BNS 2023?

• To establish criminal conspiracy under Section 61, the prosecution generally has to prove:

i. An agreement between 2 or more than 2 persons

ii. The agreement was to commit an illegal act or a legal act by illegal means;

iii. Where required by the proviso, an overt act was done in furtherance of the agreement.

29. What are punishments under Sec. 61 of BNS 2023?

i. Imprisonment of either description for up to 6 months, or

ii. Fine, or

iii. Both.

30. What are Equivalent Provisions under IPC 1860 and BNS 2023?

• Section 61 of BNS 2023 corresponds to Section 120A/120B of IPC 1860.

31. What is Joint liability where several persons act under Sec. 3(5) of BNS 2023?

i. FIR is registered under section 3(5) of BNS 2013 for Joint criminal liability where several persons act in furtherance of a common intention of all, each of such persons is liable for that act in the same manner as when it was done by him alone.

ii. Definition

a. Section 3(5) of BNS, 2023 embodies the principle of joint criminal liability also called constructive liability.

b. It means that when 2 or more than 2 persons commit a criminal act with a common intention, every participant is equally responsible for the entire offence, even when only 1 person actually performs the final criminal act.

32. What are essential ingredients under Sec. 3(5) of BNS 2023?

• To apply Section 3(5), the prosecution must to establish that:

i. Several persons participated in the criminal act i.e. at least 2 persons.

ii. There was a common intention shared by all participants.

iii. The criminal act was committed in furtherance of that common intention.

iv. Participation by each accused in carrying out the common plan, though the degree of participation may differ.

33. What is effect of the provisions under Sec. 3(5) of BNS 2023?

i. Every participant is treated as when he alone committed the offence.

ii. Liability does not depend on who inflicted the actual injury or carried out the final act.

iii. The common intention may be formed before offence or during its commission, provided all participants act together in furtherance of that intention.

34. What are key points for exams under Sec. 3(5) of BNS 2023?

i. It creates joint (constructive) criminal liability based on common intention.

ii. A prior meeting of minds may be proved from the conduct and surrounding circumstances.

iii. Mere presence at the scene is not enough

iv. The prosecution must to prove participation with a common intention

35. What are Equivalent Provisions under IPC 1860 and BNS 2023?

• Section 3(5) of BNS 2023 corresponds to Section 34 of IPC 1860.

36. What is Dishonest misappropriation of property under Sec. 314 of BNS 2023?

i. Section 314 of BNS, 2023 makes it an offence for a person to dishonestly misappropriate or convert to their own use any movable property.

ii. Whoever dishonestly misappropriates or converts to his own use any movable property shall be punished with imprisonment.

37. What are essential ingredients under Sec. 314 of BNS 2023?

• To establish an offence under Section 314, the prosecution must to prove:

i. The property is movable

ii. The accused misappropriated or converted the property for their own use.

iii. The act was done dishonestly, i.e., with the intention of causing wrongful gain to oneself or wrongful loss to another.

38. What is dishonest misappropriation under Sec. 314 of BNS 2023?

i. It occurs when a person who has possession of another’s movable property later decides to keep, use, sell, or otherwise deal with it as their own, with dishonest intent.

ii. Unlike theft, the property may have come into the person’s possession lawfully or innocently.

iii. The offence arises when they later dishonestly appropriate

39. What are clarifications under Sec. 314 of BNS 2023?

i. Temporary dishonest use is also misappropriation

ii. A person who finds lost property is not guilty when he keeps it only to protect it or return it to the owner.

iii. However, he commits the offence when he appropriates it after knowing, or having reasonable means to discover, the owner without making reasonable efforts to return

40. What are punishments under Sec. 314 of BNS 2023?

i. Imprisonment:

• • Minimum 6 months, maximum 2 years e. simple or rigorous.

ii. Fine:

• • Imposable

41. What are Equivalent Provisions under IPC 1860 and BNS 2023?

• Section 314 of BNS 2023 corresponds to Section 403 of IPC 1860 with the notable addition of a minimum punishment under the BNS.

42. What is Difference between theft and dishonest misappropriation?

S.No	Theft	Dishonest Misappropriation
(i)	Property is taken out of another’s possession without consent.	Property may initially come into possession lawfully, accidentally, or innocently.
(ii)	Dishonest intention exists at the time of taking.	Dishonest intention develops when the property is later appropriated or converted to personal use.
(iii)	Governed by theft provisions under the BNS.	Governed by dishonest misappropriation provisions under Section 314 BNS.

43. What is Organised crime, when ingredients satisfied under Sec. 111 of BNS 2023?

i. When the statutory ingredients of Section 111 of the BNS, 2023 are satisfied

ii. The conduct is legally treated as organised crime.

iii. It is not necessary that every offence listed in the section be present

iv. The prosecution must to establish the certain ingredients

44. What is Continuing unlawful activity under Sec. 111 of BNS 2023?

i. The activity must be prohibited by law.

ii. It must be a cognizable offence punishable with imprisonment of 3 years or more than 3 years.

iii. More than one chargesheet must have been filed before a competent court within preceding 10 years, and the court must have taken cognizance of those offences.

45. What is organised crime syndicate under Sec. 111 of BNS 2023?

• The accused must act as a member of, or on behalf of, an organised crime syndicate, which means a group of 2 or more than 2 persons engaged in continuing unlawful activity.

46. What is specified unlawful conduct under Sec. 111 of BNS 2023?

i. The activity may include offencese. kidnapping, robbery, vehicle theft, extortion, land grabbing, contract killing, economic offences, cyber-crimes, trafficking of persons, drugs, weapons, illicit goods or services, or human trafficking for prostitution or ransom.

ii. The list is illustrative rather than exhaustive because the section uses the word including.

47. What is use of unlawful means under Sec. 111 of BNS 2023?

• The offence must be committed by the use of violence, threat of violence, intimidation, coercion, or any other unlawful means.

48. What is object of material gain under Sec. 111 of BNS 2023?

• The activity must be undertaken to obtain direct or indirect material benefit, including financial benefit.

49. What is legal consequence under Sec. 111 of BNS 2023?

• Once these statutory ingredients are proved, the activity constitutes organised crime under Section 111(1) BNS. The punishment depends on the consequences of the offence:

i. When the organised crime results in the death of any person, the punishment is death or imprisonment for life, along with a fine of not less than INR 10 lakh.

ii. In other cases, the punishment is imprisonment for not less than 5 years, which may extend to life imprisonment, along with a fine of not less than INR 5 lakh.

iii. The section also separately criminalises abetment, conspiracy, facilitation, membership of an organised crime syndicate, and harbouring its members.

50. What is theft involving a place of worship under Sec. 305 of BNS 2023?

• The theft involving a place of worship may be examined when the factual ingredients are attracted, though it has not been reported in present FIR.

i. The theft in a dwelling house, or means of transportation or place of worship, etc.

ii. It specifically covers certain aggravated forms of theft, including theft of an idol or icon from a place of worship.

iii. A person commits this offence when he commits theft of an idol or icon in any place of worshipe. stealing a temple idol, a religious icon, or a similar sacred object from a place of worship would fall under this clause.

iv. The full section also covers theft:

a. In a building, tent, or vessel used as a human dwelling or for custody of property

b. Theft from a means of transport used for goods or passengers

c. Theft of articles/goods from the transport

d. Theft of an idol or icon in a place of worship

e. Theft of property belonging to the Government or a local authority.

51. What are punishments under Sec. 305 of BNS 2023?

•  A person convicted under Section 305 BNS may face imprisonment up to 7 years and also a fine.

52. What is conclusion under Sec. 305 of BNS 2023?

• When someone steals a religious idol or icon from a place of worship, it is treated as a more serious form of theft under Section 305 BNS because of the nature and location of the property stolen.

Chapter-III- Ayodhya Temple Dan Chori basis for investigations by CBI and / or ED

53. What is basis for investigations by CBI?

• When the matter relating to wider conspiracy involving diversion of donations, concealment of proceeds of BNS, 2023 as referred under section 314, 311, 305 consent given by Central, State govt., direction issued, Supreme Court of India or High Court of UP for investigation against criminal conspiracy like:

i. The criminal breach of trust by persons entrusted with counting and safeguarding donations.

ii. The theft and misappropriation.

iii. The recovery of stolen cash, gold, silver and other offerings.

iv. The identification of all beneficiaries, including any higher-level conspirators.

v. The digital evidence, CCTV footage, banking transactions, forensic accounting and audit trails.

vi. A PIL seeking a CBI probe is presently before the Lucknow Bench of the Allahabad High Court.

54. What is basis for investigations by ED?

• The ED does not investigate the theft itself.
• Its jurisdiction arises under the Prevention of Money Laundering Act (PMLA), 2002 when there is evidence that the stolen donations constitute Proceeds of Crime (PoC) and have been:

i. Layered through bank accounts.

ii. Converted into movable or immovable assets.

iii. Invested in businesses.

iv. Routed through shell entities or benami holdings.

v. Transferred to relatives or associates to disguise their origin.

55. What is procedure for investigations by ED?

i. The ED to register an Enforcement Case Information Report (ECIR).

ii. To provisionally attach properties acquired from the alleged PoC.

iii. To trace domestic and overseas financial transactions.

iv. To arrest persons involved in laundering the proceeds, when legally justified.

56. What is criteria for investigations by CBI and / or ED?

S.No	CBI	ED
(i)	To determines who committed the theft and conspiracy	To determines where the stolen money ultimately went
(ii)	To collects criminal evidence	To traces financial flows and assets
(iii)	To files a chargesheet under the Bharatiya Nyaya Sanhita (BNS)2023	To files a complaint under the PMLA 2002
(iv)	To focuses on criminal liability	To focuses on money laundering and confiscation of Proceeds of Crime (PoC)

57. What is Role of BNS, 2023 for investigations by CBI and / or ED?

i. When the allegations are substantiated, the BNS offences would form the foundation for the criminal prosecution, while evidence showing that the stolen donations were concealed, invested, or otherwise laundered could provide the basis for a parallel investigation by ED under the PMLA, 2002.

ii. The precise scope of investigations by CBI and / or ED will depend on the evidence ultimately collected by SIT / police under BNS, 2023 and the direction issued by the Supreme Court of India, High Court of UP at Allahabad, consent given by Central or State govt. to the CBI for investigations

58. What are the 3 stages for investigations by CBI and / or ED?

i. The predicate / scheduled offences are to be established under the BNS, 2023.

ii. The criminal investigations into the theft and conspiracy are to be carried by CBI when consent given by Central or state govt., direction issued by Supreme Court of India or High Court of UP at Allahabad

iii. The money–laundering investigations into the Proceeds of Crime (PoC) are to be carried by the ED under the Prevention of Money Laundering Act (PMLA) 2002.

59. What is nature of alleged offence for investigations by CBI and / or ED?

• When employees, contractors, trustees, or outsiders dishonestly removed or diverted cash, gold, silver, jewellery, or other offerings made by devotees to the Ayodhya Ram Temple, the offence goes beyond an ordinary theft because:

i. The property belongs to a religious trust.

ii. The accused may have been entrusted with handling the donations.

iii. The offence may involve breach of fiduciary duty.

iv. There may be a conspiracy involving multiple persons.

v. The stolen property may subsequently be laundered through financial transactions.

• Therefore, CBI and / or ED would examine not only the physical removal of the property but also the entire chain from collection to concealment and eventual use.

60. What is theft by servant or employee for investigations by CBI and / or ED?

• When the accused was employed for counting, handling, transporting, or safeguarding donations.

61. What are essential ingredients in theft by servant or employee for investigations?

i. Entrustment of custody.

ii. Dishonest intention.

iii. Removal or appropriation of temple property.

62. What are evidences in theft by servant or employee for investigations?

i. Duty rosters.

ii. CCTV.

iii. Counting

iv. Attendance

v. Access control logs.

vi. Fingerprints.

vii. Mobile location records.

63. What is Criminal Breach of Trust for investigations by CBI and / or ED?

i. This is likely to be the central offence when the accused had lawful possession but dishonestly converted the property for personal use.

ii. Prosecution must to establish:

a. Entrustment.

b. Dominion over property.

c. Dishonest conversion.

d. Misappropriation.

e. Personal gain.

64. What are important documentary evidences for investigations by CBI and / or ED?

i. Donation registers.

ii. Cash tally sheet.

iii. Treasury receipts.

iv. Audit reports.

v. Internal verification reports.

65. What is Criminal Conspiracy for investigations by CBI and / or ED?

i. Who planned the theft?

ii. Who facilitated access?

iii. Who manipulated records?

iv. Who received the money?

v. Who destroyed evidence?

66. What are evidences in criminal Conspiracy for investigations by CBI and / or ED?

i. WhatsApp chats.

ii. Call Detail Records.

iii. Emails.

iv. CCTV coordination.

v. Statements of co-accused.

vi. Financial transactions.

67. What is common intention for investigations by CBI and / or ED?

• Where several persons participate together, each participant may become liable for the acts of the others when done in furtherance of a common intention.

68. What is receiving stolen property for investigations by CBI and / or ED?

• Any person knowingly accepting stolen donations may be prosecuted even when he did not participate in the original theft like:

i. Relative.

ii. Business partner.

iii. Accountant.

iv. Jeweller.

v. Money changer.

69. What is dishonest misappropriation for investigations by CBI and / or ED?

• When property already in possession is later converted for personal benefit.

These are depending on the evidence, the investigation could also explore:

i. Forgery of accounting records.

ii. Destruction of evidence.

iii. Fabrication of electronic records.

iv. False audit certificates.

v. Use of forged

vi. Creation of fictitious donation entries.

vii. Tampering with CCTV systems.

viii. Organised crime provisions when the statutory threshold is met.

70. When CBI is become appropriate for investigations?

i. When the theft involves exceptionally high–value public donations.

ii. When there are allegations of interstate financial transactions.

iii. When public confidence requires an independent probe.

iv. When state agencies face allegations of bias or conflict of interest.

v. When the conspiracy extends beyond 1 State.

vi. When multiple agencies need coordinated investigation.

71. What are areas for investigations by CBI?

i. The offences under BNS, 2023.

ii. Digital evidence.

iii. Financial evidence.

iv. Forensic evidence.

v. Custodial interrogation.

vi. Recovery of stolen property.

vii. Wider conspiracy.

72. What are parallel investigations by ED?

i. The ED does not investigate the theft itself but it investigates money laundering under the PMLA, 2002.

ii. The process involves:

Temple donation theft

↓

Offence under the BNS, 2023

↓

Scheduled offence under PMLA, 2002 when its applicable

↓

Proceeds of Crime (PoC)

↓

Money laundering.

73. What questions are to be asked by ED?

• The ED focuses “after” the offence committed under the BNS, 2023 like:

i. Where the money goes?

ii. What name of bank account where money deposited?

iii. Whether cash deposited in small amounts?

iv. Whether relatives used as fronts?

v. Whether gold purchased?

vi. Whether real estate purchased?

vii. Whether shell companies used?

viii. Whether money layered through multiple transactions?

74. How the CBI and ED investigations complement each other?

• The CBI’s role

i. To establishes the theft.

ii. To identifies the conspirators.

iii. To recovers stolen property.

iv. To files the criminal charge-sheet.

• • The ED’s role

i. To identifies Proceeds of Crime (PoC).

ii. To traces financial trails.

iii. To attaches

iv. To files a complaint under PMLA, 2002

v. To seeks confiscation of tainted property.

75. What are the physical evidences for investigations by CBI and/or ED?

i. Donation boxes.

ii. Cash counting rooms.

iii. Strong room access.

iv. Locks and seals.

76. What are the digital evidences for investigations by CBI and/or ED?

i. CCTV footage.

ii. Mobile phone data.

iii. GPS records.

iv. Computer logs.

v. Electronic accounting records.

77. What are the financial evidences for investigations by CBI and/or ED?

i. Bank statements.

ii. Cash books.

iii. Ledger entries.

iv. Gold inventories.

v. Audit reports.

vi. Income-tax filings.

78. What are the forensic evidences for investigations by CBI and/or ED?

i. Fingerprints.

ii. DNA when relevant.

iii. Handwriting analysis.

iv. Digital forensics.

v. Metadata examination.

79. What are actions required for investigations by ED?

• When the ED’s establishes money laundering of the alleged Proceed of Crime (PoC) the ED may:

i. Register an ECIR.

ii. Conduct searches.

iii. Seize documents and digital devices.

iv. Freeze bank accounts.

v. Provisionally attach movable and immovable properties.

vi. Trace domestic and foreign financial transactions.

vii. Arrest persons involved in laundering, subject to statutory safeguards.

viii. File a prosecution complaint before the Special PMLA Court.

80. What is Strategic coordination between CBI and ED?

• In complex financial crime cases, the CBI and ED typically coordinate while retaining “distinct” statutory roles:

i. The CBI to establishes the occurrence of the underlying offence under BNS, 2023

ii. The evidence collected forms the foundation for identifying the Proceeds of Crime (PoC).

iii. The ED traces the movement, layering, integration, and concealment of PoC under the PMLA, 2002.

iv. The information’s are shared through seizure memos, forensic reports, bank records, and witness statements, reducing duplication and strengthening prosecutions to be carried by CBI and ED.

v. At trial, findings in 1 proceeding may inform the other, beside each court independently assesses the evidence under its governing statute.

81. What is conclusion for parallel investigations by CBI and ED?

• When the allegations are ultimately substantiated, the Ayodhya Temple donation theft could present a classic example of a 2-track prosecution:

(i) The CBI would focus on proving the commission of the BNS offencese. theft, criminal breach of trust, conspiracy, and receipt of stolen property and bringing the offenders to justice.

(ii) The ED would focus on tracing, attaching, and seeking confiscation of the assets derived from those offences under the PMLA, 2002.

(iii) When a large volume of public religious donations is involved, a meticulous investigation under BNS 2023 and PMLA 2002 and the subsequent financial trail is essential to ensure accountability, recovery of assets, and restoration of public confidence.

(iv) The precise offences and investigative powers invoked, however, will ultimately depend on the evidence collected and consent given by Central or State govt., directions issued by the Supreme courts of India or High Court of UP at Allahabad.