Urgent itr query- how to calculate gti

Husband has opened bank account in name of wife but all the savings account interest income received is from the money invested by husband. The wife falls in 20% tax slab and husband in 10% tax slab for AY 2014-15. The savings account interest income is around 25000/- and there is still no PAN provided to the bank for this account. Should this income be included in wife's GTI as the account is in her name or should it be included in husband's GTI considering clubbing provision. Also in current year the entire balance in that account is transferred to husband's bank account. Since there is no PAN provided and in next assessment year there is no interest income, is it alright if in the current ITR , this income is not shown at all. If its not shown in Itr and later year query comes then who will be at fault i.e. husband or wife? And what will be amount of penalty?? Please help..