Dear Ritesh,

The above assessee cannot claim deduction u/s 24 (a), (b) as well as 80C since the property is not in the name of the assessee.

As section 24 (a), (b) and 80C clearly mentions that the residential property should be in the name of assessee himself.

Hence the assessee cannot claim deduction even though it is in the name of his dependant mother.

Thank You.

I agree with Ritesh...

Thanks for your reply  Ritesh 

But Assessee can not take the  advantage  of beneficial ownership?

With Regards 

Ritesh khurana