Can a widow create a huf in her name ???

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This query is : Resolved

CA Rashmi choudhary (Querist)

03 February 2018 Mrs. A is widow she has two sons and two daughter all children are married and having their own family.
Can Mrs. A make a HUF in her name and all children of her become member of HUF ???

Any one have idea than share.

ND (Expert)

03 February 2018 Only a male member can create a HUF. Thus a widow can't create a HUF in her name.

Arpit

Arpit (Expert)

03 February 2018 She cannot create an HUF because as per Income Tax Act 1961, the senior most male coparcener even if he become aged, infirm, ailing, or even a leper but may continue to be a KARTA. Hindu law does not clarify whether insanity or any other mental infirmity or physical disability will entitle the other coparceners to remove him. In case the senior most member is not Karta, then the next senior male member takes over as Karta.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

04 February 2018 Daughters have become coparceners in the light of amendments made by the Hindu Succession ( Amendment) Act, 2005 and thus there would be no bar on even senior most female members who are daughters in the family becoming Karta. Though the Apex Court in the case of CIT vs Seth Govindram Sugar Mills (1965) 57 ITR 510 had held in the light of the Hindu Succession Act as it existed at that time that a female cannot be a Karta.

Under the Dayabhaga Law a widow becomes a coparcener and she can consequently become the karta of the coparcenary or the joint family, although she or any other coparcener does not possess the right of survivorship, particularly if she is the only member sui juris left in the family.

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