Give reason for : the plants with falling leaves can do the transpiration process in
winter, despite of the expelling out of their leaves.

Yes, the plants with falling leaves can do the process of transpiration in winter, despite of the expelling out of their leaves. The reason is that stomata is also present on other parts of plant body such as stem and branches etc. When leaves fall from plant body during winter, the transpiration takes place from stem and branches of plants body. The rate of transpiration is less due to winter and number of stomata.

the statement is true