https://www.taxtmi.com/caselaws?id=786794 Admission that a trust applied its resources and funds to promote and finance election campaigns rendered those activities political in character and outside the declared charitable objects, so no separate show cause notice was required where the adverse finding arose from the assessee's voluntary disclosure. The admitted use of income for electoral purposes satisfies the statutory description of application otherwise than for trust objects under the explanation to Section 12AB(4), constituting a specified violation and supporting denial/confirmation of refusal of registration under Section 12AB; the appellate challenge therefore fails on the substantive issues. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786794 Admission that a trust applied its resources and funds to promote and finance election campaigns rendered those activities political in character and outside the declared charitable objects, so no separate show cause notice was required where the adverse finding arose from the assessee's voluntary disclosure. The admitted use of income for electoral purposes satisfies the statutory description of application otherwise than for trust objects under the explanation to Section 12AB(4), constituting a specified violation and supporting denial/confirmation of refusal of registration under Section 12AB; the appellate challenge therefore fails on the substantive issues. Case-Laws Income Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786794