PF or ESIC

IF PF or ESIC of  employees contribution is paid after due date then whether whole Employees contribution will be disallowed as per Sec 36. Sec 36 is allowable sec, but it say the Pf or ESIC contribution is allowed, if it is paid within due date. so please suggest on it.....

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Read case law by this link

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/%5B1997%5D227ITR0446(AP).htm

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