IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 2ND DECEMBER 2009 / 11TH AGRAHAYANA 1931 ITA.No. 1035 of 2009() ---------------------- AGAINST THE ORDER IN ITA.124/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- KERALA STATE WAREHOUSING CORPORATION, 39/1304, WAREHOUSING CORPORATION ROAD, KOCHI - 16. BY ADV. SRI.P.BALAKRISHNAN (E) SRI.MOHAN PULIKKAL RESPONDENT(S): --------------- THE COMMISSIONER OF INCOME TAX, ERNAKULAM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 02/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I. T. A. No. 1035 OF 2009 -------------------------------------------- Dated this the 2nd day of December, 2009 JUDGMENT Ramachandran Nair, J. Since the Supreme Court has held in the decision in CIT V. VINAY CEMENT LTD., 213 CTR 268 that payment of employees contribution to PF before the date of filing of return is sufficient compliance of Section 43B of the I.T. Act and since the Tribunal has found that the assessee has made payment before the date of filing of return, we allow the assessee's appeal by reversing the order of the Tribunal and that of the first appellate authority and remand the matter back to the assessing officer for granting deduction of the amount actually paid before the date of filing of the return. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2