Employees' contribution to PF, ESI deductible if paid after respective due dates but before sec. 139

IT: Where assessee had deposited amount received from his employees as contributions in provident fund and ESI fund of employees after due date, i.e., after 15th of next month, but before due date of filing return, Assessing Officer was wrong in adding said amount to income of assessee as per provisions of section 36(1)(va) read with section 2(24)(x)