Gift to HUF by father

HUF is a virtual body, which can not be entitled as individual for gift tax purpose, so limit of 50000 is applied here, above 50000 it will get taxable.

Yes, gift to HUF will be taxable if the aggreagate total in cash or kind exceeds Rs. 50000/- per year.

HUF has no relatives.

Thanks all for the clarification. One more question to this -

Any tax implication to father by way of clubbing of income rule/act for the income earned by HUF by that gifted money?