Yes, your husband can invest in your daughter's Sukanya Samriddhi Yojana account and claim the Section 80C deduction, even though the account is in your daughter's name. The investment can be claimed in his Income Tax Return (ITR), so there's no issue with TDS non-deduction. The deadline for making investments for the financial year 2019-20 has been extended to 30th June 2020.
30 March 2020
I HAVE OPENED A SUKANYA SAMRIDHI ACCOUNT IN THE NAME IN THE NAME OF MY DAUGHTER I HAVE DEPOSITED 30000 AND CLAIMED 80 C DEDUCTION CAN MY HUSBAND ALSO INVEST 50000 IN IT AND CLAIM 80 C BENEFIT FOR F/Y2019-20