The study and the application of the Holy Spirit have been very controversial all over the world. Watson comments: ?In recent years the most lively debate within the Church has centred round the person and work of the Holy Spirit? The amazing development of the charismatic movement has thrilled some, angered others and puzzled still more?. Specifically to Tanzania, in the mid years of 1980''s, where the Pentecostal movement grew faster, two strange terms emerged: The churches with the Spirit? and the ?The churches without the Spirit. The implicatures behind the terms relied on the issue of the Holy Spirit. Originally, the terms initiated by the Pentecostals, meant that the Pentecostals regarded themselves as Churches with the Spirit and others including Protestants and Catholics were regarded as Churches without Spirit. From its analytical comparative study, this work intends to minimize and bridge the gap of understanding and application among different denominations on the subject.