When is a specified trust or institution deemed to be converted?

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..... trust or institution shall be deemed to have been converted into any form not eligible for registration under Section 12AA or Section 12AB or approval under Section 10(23C) in the following case .....

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..... iled an application for fresh registration under Section 12AA or Section 12AB or approval under Section 10(23C), but the said application has been rejected. (c) If any trust or institution fa .....

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