LL keeping utilities in their name/requests not to claim rent on tax return

Is this legal? Secondly, is it in the tenant's best interest to keep the utilities in the LL's name? Tenant wants to write-off portion of the rent and utilities for the property. Landlord has also included a clause in the lease agreement requesting that the tenant not claim the rent on their tax return. Specifically, that "they will not claim this amount as rent on their personal tax returns." Any advice, greatly appreciated.