Gift after claiming capital gain exemption

One of my client gifted his newly purchased house property to his wife within two months of claiming capital gain tax exemption. for clear understanding I'm illustrating the facts

One Mr. Kiran claimed capital gain tax exemption in the financial year 21-22, and in 22-23 he has gifted his newly purchased property to his wife. now the query is whether capital gain exemption claimed is chargeable to tax or not