Gift received by karta from huf is taxable?

As per IT act:: For HUF its members are relatives, but reverse not clarified!!

That may be because, HUF cannot give gift, but accept any amount!!!

Well, In Vineetkumar Raghavibhai Bhalodia v. ITO (ITA No.583 / Rajkot/2007 decided on 17.05.2011): It  was held that "HUF is a group of relatives and a gift from group of relatives of the HUF could not be excluded from the tax exemption. It held that the term ‘relative’ whether individual or from a group of relatives such as ‘HUF’ fall within the Explanation to section 56(2)(vi) of the Act. Accordingly, it held that the amount received by a member of the HUF could not be subjected to tax."

You can also refer the following case:

BIRAVELLI BHASKAR VS ITO, 2015 HYD. TRIBUNAL
T.No.398/Hyd/2015 dated 17.06.2015

Assessee received sum of money as gift from HUF and claimed exemption. AO charged it as taxable u/s 56(2) by holding out that HUF is not within the definition of Relative.
Hyderabad Tribunal held that the Defn of HUF constitutes of all persons lineally descended from a common ancestor and includes their mother, wives, widows and unmarried daughters. All these persons fall under definition of relative. Hence, HUF is a group of Relatives and Gift received from Relative of Group of Relative is Exempt. It was held that," HUF can be treated as a 'relative' under the provisions of section 56(2) so as to exclude the amount received from HUF by the assessee-individual."

Yes It is exempt as it has been already explained by Dhirajlal sir,Now for an HUF any member of it will be treated as relative u/s 56(2)vii read with explanation (e)(ii).For more details kindly follow the link.

https://www.incometaxindia.gov.in/_layouts/15/dit/pages/viewer.aspx?grp=act&cname=cmsid&cval=102120000000037175&opt=&isdlg=1

thanks all .