Tax Audit: Allowance of Expenses for which TDS deducted but not paid

Experts,

A company deducted TDS from an expense on 31st March 2019 but not paid the TDS to IT department till date.

Can the company take the expense as allowable by paying the TDS now by filing return before 30 September 2020.

If it is possible please quote the relevant sections of income tax act.

Thanks in advance