Reinvestment under section 54 in spouse name by a non-resident assessee during covid travel embargo

Facts:

Assessee based out of UAE had sold a property during covid FY 2019-20 and before reinvestment under section 54 could be made in her name, travel embargo was imposed due to covid pandemic. So reinvestment was made in spouse's name and claim was made by assessee under section 54 which was denied by lower tax authorities. On appeal to ITAT -

Held in favour of the assessee that in principle the investment was factual and made in spouse's name due to travel embargo. Hence she was entitled to deduction under section 54.

Ed. Note: The issue of reinvestment during covid times and relaxation thereto is to be noted besides the reading of number of case citations where investment in spouse's name/relative's name would not disentitle section 54 deduction. 

Case: Simran Bagga v. ACIT 2024 TaxPub(DT) 62 (Del-Trib)