Can i pay rent to my wife and claim hra

Hi There,

                 I want to know if I can pay Tax to my wife and claim HRA.

She is housewife, She does have a PAN numer. We are planning to construct a house.

Land will be purhcased on my name and later on i can create a gift deed and then regiter on her name, and start paying rent to her. She will file taxes for the rent received. 

Is it legally possible?  If not could you please give the refernece of Income Tax Act and help me understand 
why is it not possible.