Suggestion needed regarding filing ITR

I am working and filing ITR for the second time. This time I have claimed HRA (around 4L) against my mom. My mom is a housewife and she has no other income other than this rented income. Should I file ITR for Mom also? I am aware that her salary falls below the tax exemption limit so taxes will get waived off if I am filing ITR for her by applying form 87A What can be the consequences if I am not filing ITR for her? Please anyone have experienced the same, please share your thoughts