ITAT allows sec. 54EC relief even for investment made beyond due date considering old age and illnes

IT: Where assessee, aged 94 years, sold his residential property, in view of fact that due to his extreme old age and illness, he deposited sale proceeds in REC bonds with a delay of 59 days, it was to be concluded that assessee's case was governed by doctrine of supervening impossibility and, therefore, he was entitled to claim deduction under section 54EC