The assessee claimed exemption under section 54F on investment in construction of a property used as a mosque, orphanage school and staff quarters. The Tribunal held that the property could not be regarded as a “residential house” contemplated under section 54F, as it was predominantly constructed and used for religious purposes and not for the assessee’s residential occupation. Since the statutory requirement of investment in a residential house was not satisfied, no deduction under section 54F was allowable, and there was no scope for granting proportionate relief.  (AY. 2013-14).