Money sent to my mother not declared in her ITR

KALPESH JOSHI (215 Points)

30 July 2022  

Hi, I Have sent an almost considerable amount of my earnings to my mother's bank account for her day to day expenditure.. she filed her income tax form showing interest from that amount also but she did not Declare it under exempt income ( gift received from relative = that is SON). Will she face any consequences in future for this? along with penalty and interest? 
Note:- I have transferred it via IMPS mode only not CASH. also, there is no Notarised gift deed made for this purpose.

Thanks