Can a widowed mother be a part of her son's huf?

If a 40 yrs old married man having a 4 yrs old son wants to form his HUF, can his widowed mother be a part of his HUF. his father has passed away just 2 yrs back, he  was present at the time of his son's marriage. Father had not formed his own HUF. So can the son include his mother as a co-parcenor in his HUF? 

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as per dayabhga school ,she can become a coparcener as per mitakshara school (Bengal) she cannot become a coparrcener

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