can a widow be the karta of a HUF?????

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RAHUL KUMAR TAANK

RAHUL KUMAR TAANK (Querist)
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16 October 2010 Sir,
CAN A WIDOW BE THE KARTA OF A HUF?

RAHUL

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
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16 October 2010 No only a male memeber can be karta of the huf. If no male memeber is there then huf has to be dissolved. If a minor male memebr is there then they can appoint a gaurdian to manage the huf until the minor becomes major and on majority he will become karta and gauridan will automatically resigned from the post of gaurdian of karta.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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18 October 2010 The Supreme Court in the case of CIT v Seth Govindram Sugar Mills [1965] 57 ITR 510 (SC) has held that a widow cannot be Karta of the HUF, though she can be a manager of HUF for the purposes of Income-tax assessment. This decision was delivered after considering the decision of Nagpur High Court in the case of Seth Laxmi Narayan Raghunathdas (supra).
A similar view was held by the Calcutta High Court in the following cases -

(i) Sushila Devi Rampuria v ITO [1960] 38 ITR 316 (Cal.)
(ii) Smt. Champa Kumari Singhi v Addl. Member, Board of Revenue [1962] 46 ITR 81 (Cal.)
Summation

The Supreme Court in the case of Seth Govindram Sugar Mills (supra) had rejected the proposition of female member being Karta of HUF only on a single ground that she did not have the legal qualification of "coparcenership" for becoming Karta because as per the well-established principles of Hindu Law only a coparcener can become the Karta of HUF. Thus, as per the law it stands today a female member cannot become Karta of HUF.

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