it is allowed if you go through this case Dcit,Circle-3(11), Kolkata, ... vs M/S Narayani Ispat Pvt. Ltd, on 30 August, 2017, https://indiankanoon.org/doc/107862986/
Sec40(a) if resident then 30% disallowed and if tax is deducted in subsequent py OR tax is deducted during py but deposits after due date of filling of ROI then allowed in the year of deposit