Query regarding capital gain

Hello sir, My father has sold plot registered on my mother's name in August 2016.since Mother has no bank A/c,sale proceed came in Father's A/c through cheque.From that proceed,Father has purchased Flat on Mother's name.Since,sec 54F gives full exemption of capital gain tax on such purchase of Flat from sale proceed of land. My queries is that,in whose Income tax return(Father or mother)such capital gain and its exemption u/s 54 will be shown. please guide me a correct way of such transaction.