Premature closure of capital gain account and taxation year

Dear Sir/Madam, I am seeking clarification on the taxation of the unutilized amount in the Capital Gains Account upon its premature closure, as per the provisions of Section 54F of the Income Tax Act. Brief description of the situation: 1. In May 2022, I realised capital gains which qualifies for exemption under Section 54F of the Income Tax Act. 2. In July 2023, I deposited the capital gains amount to a Capital Gains Account and claimed deduction under section 54F in my Income Tax returns for FY2022-23 ( AY2023-24). 3. I was unable to purchase a property by May 2024 (within two years from the date of transfer of the original asset) and decided to prematurely close the Capital Gains Account. 4. In July 2024,I obtained the approval of the Assessing Officer in Form-G and closed the Capital Gains Account . I provided a declaration letter to the assessing officer that advance tax will be paid in due course. I would appreciate clarification on the following queries: 1. Since the Capital Gains Account was prematurely closed, should the capital gain be offered for taxation in FY 2024-25 (AY 2025-26), even though only two years have passed and not three years since the transfer of the original asset? 2. According to the proviso to sub-section (4) of Section 54F, the unutilised capital gain becomes taxable at the expiry of three years from the date of transfer of the original asset (i.e., May 2025 - AY 2026-27). Does this provision still apply in the case of premature closure of the Capital Gains Account after two years? 3. In my case, which is the correct assessment year in which the unutilized capital gain be offered for taxation? I have received differing opinions from auditors: one auditor advised that the tax liability arises in AY 2025-26, while another auditor suggested it should be in AY 2026-27. Your guidance in determining the correct assessment year for this purpose would be greatly appreciated. Thank you.