Clubbing provision under sec 64(2)

Summary of Past Transaction

1. Mr. ABC has purchased Shares of Hindustan Unilever in FY2009-10.

2.    Mr ABC (Individual) had gifted 9000 share of Hindustan Unilever to ABC(HUF) on 20.03.2017   (F.Y. 2016-17)

3.    Mr ABC HUF sold 6500 Shares between 05.06.2018 To 03.08.2018 madeLong Term Capital Gain of Rs.XXXXX/- (F.Y 2018-19)

4.    Can Clubbing provision under Sec 64(2) apply to above Transaction?

5.    Tax rate are same (NEUTRAL) in both case  , Who will pay Tax Mr. ABC (Individual) or ABC (HUF)?