One of my client while filing his income tax return took the HRA benefit for FY 2023-24. After checking the documents later he found that the rent agreement was made in his wife's name and the landlord. The landlord also filed his income tax return mentioning my client's wife Pan number as tenant.
Now my client has got a notice for not deducting tds on rent paid. The tds amount was paid by his wife since agreement was in her name. All rent payments were done from my client's bank account hence he claimed the HRA exemption.