Assessee sold property and invested sale proceeds in new property before due date of filing belated return and took possession within three years from date of transfer/sale of original asset. Assessee, however, had not invested sale proceeds in Capital Gain Account Scheme before due date filing of return under section 139(1). Tribunal allowed the claim of the assessee. On appeal by the revenue the Court held that since assessee had complied with conditions under section 54F(1), she was entitled for availing benefit of exemption under section 54F of the Act.  (AY.  2005-06)