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Can HUF be continued by a Single Member?

21 March 2008

Can a person who does not have a male child form a HUF with his wife? If yes, whether the same can be continued even after expiry of one member?

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6 Replies

Rahul Gupta (CA Final Student) (1780 Points)
Replied 22 March 2008

Male member with wife and unmarried daughter can form HUF - A man who separates from his father or brothers may nevertheless, continue to be joint with the members of his own branch. He becomes the head of a new joint family, if he has a family, and if he obtains property on partition with his father and brothers, that property becomes the ancestral property of his breach qua him and his male issue. The absence of and antecedent history of jointness between a male Hindu and his ancestors is no impediment to his wife and unmarried daughters forming a joint family. The wife and unmarried daughters are members of his family. He is not by agreement making then so. And as a Hindu male, he himself can be the stock of a fresh descent so as to be able to constitute an undivided family with his wife and daughter - Surjit Lal Chhabda v. CIT [1975] 101 ITR 776 (SC).

Rahul Gupta (CA Final Student) (1780 Points)
Replied 22 March 2008

Single male member, after marriage can form HUF - In order to constitute a joint family, it is not always necessary that there should be two male coparceners. A single male member, after his marriage, could duly form an HUF - CIT v. Arun Kumar Jhunjhunwalla & Sons [1997] 223 ITR 45/93 Taxman 26 (Gauhati).

Rahul Gupta (CA Final Student) (1780 Points)
Replied 22 March 2008

Unmarried daughter continues to be a member - The joint Hindu family, with all its incidents, is a creature of law and cannot be created by act of parties, except to the extent to which a stranger may be affiliated to the family by adoption. But the absence of an antecedent history of jointness between the appellant and his ancestors is no impediment to the appellant, his wife and unmarried daughter forming a joint Hindu family. The daughter too, on her birth, became a sapindi and until she leaves the family by marriage, the tie of Sapindaship will bind her to the family of her birth - Surjit Lal Chhabda v.CIT [1975] 101 ITR 776 (SC)/CIT v. B.K. Sampangiram [1986] 160 ITR 188 (Kar.).

Sumit Bansal (CA FINAL) (58 Points)
Replied 09 January 2010

Originally posted by : Pukhraj Bakliwal
	Can a person who does not have a male child form a HUF with his wife? If yes, whether the same can be continued even after expiry of one member?

YES A PERSON WHO DOES NOT HAVE MALE CHILD CAN FORM HUF WITH HIS WIFE AND AFTER DEATH OF ONE MEMBER IT REMAIN IN EXIST BUT IF MALE MEMBER DIES THEN FEMALE MEMBER HACE TO ADOPT A MALE CHILD