Assessee received her share from sale of an immovable property on 19-10-2015. In return of income, assessee claimed deduction under section 54, being amount utilized towards purchase of new house on 26-08-2016.  The  Assessing Officer held that  the assessee had not deposited amount in Capital Gain Account Scheme within due date of filing return under section 139(1)  hence rejected the claim. CIT(A) allowed the claim. On appeal by the revenue the Tribunal held that assessee had substantially complied with provisions of section 54(1) by purchasing new house property within prescribed time period, a mere non-compliance of procedural requirement under section 54(2) i.e. some delay in depositing amount in CGAS, could not stand in way of assessee in getting benefit under section 54 of the Act.  (AY. 2016-17)