Allowing the appeal of the assessee the Tribunal held that ,where  a property is  purchased  by a  person, mere inclusion of his or  her name in the purchase deed is  not  enough because this may  happen for various reasons including that the other person who is really purchasing the property wanted to include the name of  his relative in the purchase deed for some emotional issues. Hence denial of exemption is not justified . Referred DIT (IT) v.   Mrs. Jennifer Bhide   2011 (9) TMI 161  ( karn) (HC)   Shri Raghuram P Nambyar and Smt. Veena Nambyar v. ACIT 2018 (3) TMI 581-ITAT (Bang) ( AY.2013-14)