Allowing the appeal of the assessee the tribunal held that entire consideration towards purchase of the new residential house had flown from the bank account of the assessee . Merely because the name of assessee’s husband was mentioned in the purchase document  exemption cannot be denied . ( Followed  DIT v .  Mrs. Jennifer Bhide [2012] 349 ITR 80 (Karn) (HC) , Bhatkal Ramaro v .ITO   [2019] 175 ITD 144 ( Bang) (Trib)   ( ITA No. 2493 /Bang/ 2019 dt. 8 -5 -2020) (AY. 2016 -17)