Assessee received consideration for surrendering her tenancy rights in a residential apartment and invested said consideration in a new residential flat. In return of income, assessee claimed exemption under section 54 instead of section 54F with respect to capital gains arising from surrender of tenancy rights. During scrutiny assessment, assessee attempted to correct said mistake  however the Assessing Officer rejected claim. On appeal the Tribunal held that since a claim for exemption was rightly made by assessee and only a wrong section was quoted while making said claim, same would be qualitatively different from making a fresh claim and, thus, assessee would be entitled to claim exemption under section 54F without filing revised return.  (AY. 2017-18)