Leasing flat by huf and then sublease to son (member huf) - hra

Flat Owner : Father & Mother of the Flat as per agreement Tenant : HUF - not the flat owner as per agreements (Pays Rent to Father & Mother) Sub Tenant : Son (Pay Rent to Father , Mother & HUF) Monthly Rent: 1 Lakh per month Break Up of Rent Paid: 1. Rs 25K to Father 2. Rs 25K to Mother (totalling to Rs 50K) 3. Rs 50 K to HUF (pay rent as below i.e. Rs 20K p.m. to its income (Rs 2.4 lakhs per annum) 3.a. Rs 15K to Father 3.b. Rs 15K to Mother Tax Working as below for 1 Lakh Rent per month 25.00% 25.00% 50.00% Father (62Yrs) Mother (61) HUF Rent Per Annum 300,000.00 300,000.00 600,000.00 Sub Rent Income 180,000.00 180,000.00 Deduction @ 30% 144,000.00 144,000.00 - Rent Expense - - 360,000.00 Taxable Income Rent 336,000.00 336,000.00 240,000.00 Tax Income Exemption 300,000.00 300,000.00 250,000.00 Taxable Income 36,000.00 36,000.00 - Pls advise if HUF not being the owner can take the flat on rent and then sublease it to son to claim HRA which reduces my tax liability and also lets me enjoy the