Allowing the petition the Court held that ; delay of six months was deserves to be condoned in view of the fact that the assessee, a doctor by profession was travelling from India to the U.S A. where she normally resided and came to India not only to meet her family members, but to sell the immovable property belonging to her and sought to avail of the genuine exemption from such tax liability upon making the investment in the prescribed investment in the form of bonds of infrastructure which she did make in the National Highways Authority. Accordingly the CBDT is directed to grant exemption . ( AY. 2013-14)