Assessee had not filed return of income for relevant assessment year but had made a claim while filing return of income in response to notice under section 148. The AO denied the exemption. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that the  assessee could not be denied deduction under section 54F.Appellate Authorities are not barred from entertaining fresh claim. (AY. 2012-13)