PCIT (Exemptions) Vs Evangelical Fellowship of India (Supreme Court of India)
The Supreme Court of India has set the matter of the eligibility of the Evangelical Fellowship of India Trust for claiming income tax exemption under Sections 11 and 12 of the Income Tax Act, 1961 for final hearing on 20.11.2025. The revenue contended that the Trust’s memorandum of association indicated that it works for the welfare of a particular community, which would disqualify it from claiming exemptions under Sections 11 and 12 as per Section 13(1)(b) of the Act. Section 13(1)(b) stipulates that income of a trust created for the benefit of any particular religious community or caste is not eligible for exemption under Sections 11 and 12. In response, the Trust’s counsel argued that the issue of law had already been addressed by the High Court in the 2015 order in ITA 169/2003, Director of Income Tax (Exemption) vs M/s Indian Evangelical Team. The Supreme Court has condoned delay in filing and granted leave, scheduling the case for final hearing among the first five matters on the board. The final determination will address whether the Trust’s activities for a specific community affect its eligibility for tax exemption under the Income Tax Act.
