While filing the Income Tax Return, the assessee made a claim under S. 54F against the sale of a residential property. Later on, when the case was picked up for scrutiny, the assessee submitted that the claim should be accepted under S. 54 instead of S. 54F. Since S. 54F is not applicable in the case of the sale of residential property; AO not submitting to the assessee’s view made an addition to the income. CIT(A) also concurred with the AO’s view.  On appeal the Tribunal held that  the assessee had not made any fresh claim in any of the proceedings so far. Also, the lower authorities had not taken the view that, based on the facts of the case, the assessee was not eligible for benefit under S. 54 as requested by the assessee. The Tribunal held that since this was a genuine mistake by the assessee, the claim was to be allowed under S .54 of the Act.   (AY. 2016-17)