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30. In view of the above findings, and upon considering the Sports Code as well as the Administrator's Report, this infirmity is not merely a procedural lapse but a substantive illegality that goes to the very root of the Association's institutional legitimacy and undermines the principles of good governance in sports.

II. Financial Irregularities:

31. The financial records submitted by several District Badminton Associations reveal significant irregularities and non-compliance with the financial transparency norms prescribed under the Sports Code. Numerous balance sheets were either unsigned, unaudited, or unsupported by corresponding bank statements or vouchers, thereby rendering them unverifiable. In one notable instance, pertaining to the North Delhi District Badminton Association, it was found that tournament-related funds were deposited in and disbursed through the personal accounts of office-bearers, rather than through an institutional bank account maintained in the name of the Association. Such conduct constitutes a grave breach of financial propriety and institutional discipline. The handling of organizational funds through personal accounts of office- bearers violates the principles of transparency, segregation of funds, and fiduciary responsibility inherent in the Sports Code. Such practices undermine the credibility of the Association and raise serious doubts about the integrity of its financial administration. The Administrator's Report expressly records that only those District or affiliated Units which are "functioning actively and autonomously and are engaged in continuous promotion and development of the sport" are eligible for affiliation with a State Association. The Code further envisages that the composition of a State-level body must genuinely represent its functional district units, each of which must independently satisfy the criteria of democratic governance, regular activity, and financial transparency. The relevant findings of the Administrator's Report are hereunder: