Destiny Church is appealing the Charities Commission's decision to strip two of its charities of their tax-exempt status.

The Commission announced in November it would be stripping the two charities of the status, with Wednesday being the deadline for the church to appeal the decision.

Destiny is headed by Brian Tamaki and wife Hannah. The pair have often made headlines for thier outspoken views on homosexuality, and have been criticised for their openly lavish lifestyle.

LAWRENCE SMITH/FAIRFAX NZ Destiny Church in South Auckland sports a congregation of thousands.

On Wednesday, a spokesperson for the Department of Internal affairs confirmed an appeal had been lodged by the church in the High Court.

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"We understand the matter will be heard as soon as possible in the New Year. The High Court has granted the charities' request to remain on the register, pending further orders of the Court," he said.

The two charities on the chopping block are Destiny International Trust and Te Hahi o Nga Matamua Holdings Limited.

Destiny International Trust is listed on the Charities Register as providing religious services and activities, advice, information and advocacy, and services such as care and counselling.

Te Hahi o Nga Matamua Holdings is listed as a provider of buildings, facilities, or open space.

Board chairman Roger Holmes Miller said last month both charities had failed to meet their obligations under the Charities Act and would be de-registered.

In October, the Department of Internal Affairs sent notices to both charities, advising them of its intention to remove them from the register as neither had filed annual returns since 2015.

The charities filed formal objections to those notices, citing a change to the Charities Act that required financial statements to be independently audited.

In a statement on Wednesday, Destiny Church said there had been and would be no disruption to the services offered to the community by the charities.

The church was working with its auditors to complete the final outstanding annual returns.

"We have always been committed to meeting the requirements of the Charities Act and do all we can to remain transparent," the statement said.