Assessee-trust sold a property on 28-4-2015 at Rs. 75 lakhs and made investment in a bank in fixed deposits. Fixed deposits were matured on 29-4-2018, which were further renewed up to 29-4-2021, which were later on converted into capital gain account scheme. Assessee utilized entire amount of capital gain for purchasing another property in financial years 2022-23 and 2023-24 and claimed exemption under section 11(1A)  Held that  as per  Instruction No. 853, dated 24-9-1975, the assessee  qualified for exemption under section 11(1A) in relevant assessment year 2016-17.  (AY. 2016-17)