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M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR

Section 143Section 143(3)Section 263Section 42

disallowed u/s 43B or u/s 36 (l)(va) of the Income Tax Act. k) Other decisions in favour of the appellant In the following decisions, the High Courts have held that payments of Employees share of PF collected if made before the date of filing of return is sufficient compliance of section 43B of the Income

COCHIN REFINERIES LIMITED STAFF PROVIDENT FUND,AMBALAMUGHAL vs. ACIT , KOCHI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 10/COCH/2022[2016-2017]Status: DisposedITAT Cochin13 Dec 2022AY 2016-2017

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2016-17 M/S. Cochin Refineries Limited Staff Vs. Acit, Provident Fund, Exemption Circle, Kochi Refinery P. B. No.2, Kochi. Ambalamugal – 682 302, Kerala. Pan : Aaatc 1545 Q Appellant Respondent

For Appellant: Shri. Radhesh L Bhatt, CAFor Respondent: Smt. J M Jamuna Devi, Sr AR

Section 10(25)Section 17(3)Section 77(5)

section 77(5) of the Income Tax Rules, 1962, the assessee has submitted Form 40-C on 31.07.2015 for continuation of such recognition. The CIT(Exemp) has not disposed off this application and has not disposed off the application and neither any order is passed withdrawing recognition. 4. The assessee filed the return of income for Assessment Year