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of <h1>Trusts Lose Registration if Failing to Reapply or Modify Objectives Under Sections 12AA, 12AB, or 10(23C)</h1> A specified trust or institution is considered converted to a form ineligible for registration under Sections 12AA, 12AB, or approval under Section 10(23C) if its registration or approval is canceled, its objectives are modified to non-compliance without seeking fresh registration or if the application for fresh registration is rejected. Additionally, it is deemed converted if it fails to apply for re-registration, conversion of provisional to regular registration, or renewal of registration within the specified timeframe under the relevant sections.
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