A gift from a grandmother can be transferred to the mother's account. This does not exclude tax exemption

Donations from immediate family are not taxed. However, can a tax exemption be applied if the gifted granddaughter does not have her own account and the money from the grandmother is transferred to the mother's account? Is the condition for the relief met then?

The tax office thinks so. Let's look at a recent interpretation. Grandma transfers money to her minor granddaughter every month. The amounts vary and are transferred to the mother's account, as the granddaughter does not have her own account. Each time, in the title of the transfer, grandma writes that it is a gift for her granddaughter. The money is used for tuition and other fees for education at a private school.