The assesse paid rent to his wife and claimed exemption u/s 10(13A) of the Act . The AO clubbed the rental income after allowing deduction u/s 24 of the Act .On appeal CIT(A) also affirmed the order of the  AO on the ground that the investment in house property was not made by the wife from her own source of income  and the husband cannot pay rent to wife . On appeal the Tribunal held that Investment in the House property by wife from her own source and loan from Bank . Source of fund established clubbing provision do not apply. Tribunal also held that  there is no legal  bar for paying house rent to wife . Clubbing of income was deleted .  ( TS-152 -ITAT-2022 ( Delhi) (AY. 2013 -14) ( Dt. 8 -8 -2022 )