1) a POA is given by the owner of a property having certain rights and interests in it to his agent, granting him the power and authority to carry out acts in relation to that property for and on behalf of the owner. The POA will be legally valid and binding on the owner to the same extent as acts carried out by the owner himself directly.
2) in the present case C , D E have executed POA in favour of mother .
3) if the POA authorises mother to execute gift deed she can execute gift deed in favour of any person including C , D or E