Tribunal held that exemption cannot be denied when the property was purchased in the name of spouse . Followed  CIT v. Kamal Wahal (2013    ) 351 ITR 4 (Delhi) (HC) .  referred the decision of the Delhi High Court in CIT v. AARBEE Industries ( 2013) 357 ITR 542 ( Delhi )(HC)  where in the Court held that it is the date on which the appeal is filed which would be the material  point of time  for considering as to which court of appeal is to be filed . Decision of Jurisdictional High Court of Delhi is binding and not the judgement of Punjab and High Court in CIT v Dinesh  Verma  ( 2015) 233 Taxman 409  ( P&H) (HC) ( ITA No 8478 /de/ 2019 dt 2-3 -2020) (AY. 2014 -15)