Capital gain account scheme and 54ec bond

Thanks fo reply.  Fact of the case is  assessee has invested the LTCG in Capital Gain account scheme with a plan to construct the house in 3 years.  But in the year 3 he cancels the plan and  as per law the capital gain is taxable in the year 3.  The question is whether this taxable CG in the year 3 can be inveted in 54EC bond to avail exemption.  

Not possible now. Has to pay Long term capital gain tax this year.