Tax planning of hra component

Dear All,

This is a fantastic forum and a great help for many of us tax-noobd out there. I have a simple question.

I live in a rental apartment and my parents occasionally live with me too. They are retired with no income stream.

As per my income, I receive monthly 24000 as HRA, whereas the actual rent paid is 10000.

Is there a provision whereby following steps would be considered acceptable:

1. Rent agreement is instead made between landlord and my mother for same rent (10000)

2. My mother then sublets part of the same house to me for a higher amount (say 18000 pm)

3. Rent is paid to landlord by my mother(10000)

4. I pay rent to my mother (18000 pm)

5 My mother files her taxes showing 18000x12= 216000 as taxable income

Thanks

A disillusioned honest taxpayer