Assessing Officer denied said claim on ground that assessee had failed to deposit employees’ contribution towards EPF/ESIC within due date stipulated in respective Acts. CIT(A) affirmed the order of the Assessing Officer.  Tribunal held that  the  assessees’ audit report clearly indicated due dates of payment to relevant funds under respective Acts and that said amounts were deposited by assessee beyond such due dates but before filing of return under section 139(1) of the Act.  As per section 2(24) contribution by employees towards any provident fund becomes income of employer and instantly deduction under section 36(1)(va) can be allowed if such contributions are deposited by employer before due date stipulated in respective Acts, wherein due date under section 139(1) is alien for said purpose. Order of CIT(A) affirmed. Followed Checkmate Services (P) Ltd v.CIT (2022) 448 ITR 518 (SC)   (AY. 2017-18 to 2020-21)