SC to Decide Trust’s Eligibility for Income Tax Exemption on Community-Based Welfare

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 t...