THE PLT RPRTD THE ACFT ENCOUNTERED GUSTY WIND CONDITIONS IMMEDIATELY AFTER ADVANCING POWER FOR TAKEOFF. SUBSEQUENTLY, THE ACFT BECAME AIRBORNE & WENT OUT OF CONTROL. THE PLT SAID THE WIND BLEW THE ACFT SIDEWAYS, THEN IT NOSED INTO THE GROUND & FLIPPED OVER. THE WIND WAS RPRTD TO BE FROM 120 DEG AT 22 GUSTING 28 KTS.