Section 54 of Income-tax Act

My sister sold the house property for Rs.75,30,000/- on 12-7-2018. After indexation capital gain raised is Rs.45,02,000/- and the same is kept in CGAs 1988 on 20-7-2019 before filing the return of income. For the purchase of residential house she entered into an agreement of sale on [deleted] and the sale deed was executed on 29-1-2021. Sale deed was executed for a total consideration of Rs.40,23,425/- (From 12-7-2018 to 29-1-2021 it is 2 years 6 months and 19 days). She could not purchase the property within two years from the date of transfer of original asset. This was due to COVID-19 pandemic situation. Finance Ministry has extended the date till 30-6-2020 for investment/construction/purchase. But, the new house purchase of on 29-1-2021. I have verified there is case laws for construction wherein the three years was extended due to circumstances beyond assessee's control. In this case purchase was made after completion of two years. Can you suggest me any case laws available for this unavoidable circumstances new house was not purchased.