Please Help: Long Term Capital Gain

I want to sell my residential house. The long term capital gain araising on sale can be exempted by purchasing or constructing a new house within 2 or 3 years. But I want to purchase the new house in the name of my independent son, so that my Capital gain will also be exmpeted and my son can get the benefits under Head - Income from House & Property.Is there any way out?

Please help.