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<h1>Trust Registration Under Section 12AB Inoperative with Approval Under Sections 10(23C), 10(23EC), 10(46), or 10(46A)</h1> The registration of a trust under Section 12AB becomes inoperative if the trust receives approval under Section 10(23C) or is notified under Sections 10(23EC), 10(46), or 10(46A) of the Income Tax Act.