The Tribunal held  that it is evident from the ITR of the wife that she has declared apart from rental income, income from business and profession and income  from other sources. The Hon’ble ITAT rejected the CIT(A)’s contentions that husband cannot pay rent to the wife. The ITAT observed that the rent paid by the assesse has been included by the wife in her total income, which has been accepted by the revenue conforming payment of taxes. Further, the house is registered in the name of the wife and she is also paying interest and loan instalments. Therefore, the rent paid by the assessee to his wife cannot be doubted and thus deduction of HRA u/s. 10(13A) shall be allowed. Appeal was decided in favour of assessee. [ITA No. 267/Del/2023 dt. 30.06.2023] (AY. 2020-21)