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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Deemed conversion of charitable trusts results in loss of registered tax-exempt status and mandates fresh registration or approval.</h1> A specified trust or institution is deemed converted when its registration or approval is cancelled; when it modifies its objects so they no longer conform and either does not apply for fresh registration/approval or its fresh application is rejected; or when it fails to apply for re-registration, re-approval, conversion of provisional status, or renewal within the specified period.

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