Deduction for employees contribution to PF

Abhijit (CA ) (250 Points)

27 January 2018  

Whether Employees contribution to Provident fund is allowed as deduction 
if 
1) Paid within due date under PF act as per GSRTC (Gujarat High Court) or
2) Paid within due date of return provided u/s 139(1) as per AIMIL (Delhi High Court)

Which one is correct ? What is correct Due Date ?