Tribunal held that as the whole of the sale consideration was deposited in the Capital Gains Accounts Scheme and was utilised in purchase of another property and was not used for any other purposes. In terms of the time frame of depositing in the Capital Gains Accounts Scheme, the deposits were made on December 3, 2011 and thereafter, the assessee filed her return on December 14, 2011 within the time limit prescribed under section 139(4), the amount would be eligible for deduction under section 54F .( AY.2011-12)