I stayed in my Mothers house in the FY 07-08. Paid rent to her through Cheque, She had shown this income under the Head income from House property in her return. My case had come for scrutiny and the assessing officer has refused to allow this HRA exemption stating that i have "designed
"Again exemption is denied where an employee lives in his own house, or in a house for which he has not paid any rent." is one of the law of income tax.. If you have legal right to the house as a natural heir then you can not claim the HRA. However if the house property is solely owned by your mother and if you have no natural legal right, then you can claim the HRA with suitable representation.