Tax on gift

Dear All,

My question is :

Mr. "A" transfered( By bank) Rs. 7,50,000 to Mr. "B" brother

Mr. "C" transfered ( By Bank)  Rs. 3,50,000 to Mr. "B" brother

and Mr. "B" transfered the same amount to Mrs. "D" mother of  A,B, and C

Can Mr.  A & C show as a gift to mr. "B" ( Brother) amd Mr. "B" gift to mother 

Mr. A, B, and C is a income tax assessee but mother D is not a income tax asseessee ( age more than 70)

Please reply