Yes it's safe to put a 100 watt led bulb in a 60 watt light socket since a 100 watt led bulb uses way less than 100 watts.
An led light bulb that puts out 100 watts of light uses on average of 15 to 19 watts of electricity so it's very safe to put a 100 watt led bulb in a 60 watt socket.
Now if the 100 watt led bulb actually used 100 watts then no it would not be safe to put that bulb in the 60 watt socket.