1. After buying the property in the name of HUF to avail exepmtion of capital gain tax on the sale of ancestral property by he said HUF, you shall have to keep it for at least 3 years,
2. In the instant case, the HUF has to pay the capital gain tax if it sells it with in the said lock in period,
3. It will be prudent to disslove the HUF after 3 years,
4. However, you can gift the same in the name of your mother while dissolving the HUF within thye lock in period though the I.T. officer will initially efuse to accept it in which case ou shall have to go to tribunal against his averse order.