AO rejected assessee’s claim for deduction on ground that amount was not deposited in Capital gains account. Tribunal held that as the  amount received in cash was taken over by department before due date of filing return of income and, thus, assessee was prevented from depositing said money in Capital gains account. On facts it was found that   remaining amount of capital gain had been duly deposited in Capital gain account. Accordingly the assessee is eligible for deduction. Tribunal also held that, S. 54, 54F being beneficial provision ,non-reference about specific section under which assessee is making claim  exemption cannot be denied.  (AY. 2012-13)