Held that the Assessee  has furnished all the requisite details to support his claim of exemption under s. 54F, along with the return of income and during the course of assessment proceedings and eventually surrendered the claim of exemption as the registration of the sale deed and construction of new house property had not been completed within the prescribed time-limit due to the reasons attributable to the builder, the claim of exemption under s. 54F was based upon a bona fide belief and, therefore, the assessee is not liable for the levy of a penalty under s. 271(1)(c) for surrender of claim of exemption under s. 54F.(AY. 2016-17)