HUF & Divorce

Tax queries 6198 views 5 replies

Hello!

HUF returns can be filed as soon as one gets married & HUF gets assets. If man gets divorce n becomes single again how HUF gets affected as far as income tax returns are concerned?

What if child is still with husband?

What if divorce is still pending in court?

Does wife have any legal claim over the HUF assets?

Replies (5)

Eventhough I am not an expert of  family matters yet  attempting to answer as under-

If man gets divorce than the female also gets the same.  No one is giver or taker in this case.

1. For assessment proceedings we have to peep into Section 171 where it has been clearly prescribed that till the marriage subsists HUF will be assesseed as an HUF. Memebrs will be severally and jointly liable for tax.   

If Child is still with husband.

(May  I confirm whether the question belongs to the same HUF as mentioned in  the first question or this is another HUF. As possibility  of a child in the first case is minimum, I am assuming that this is another HUF and wife  has not willingly or unwillingly left the husband, but ...died. If she is alive chances of coming back will be taken into account. )

If the child is with husband, and according to their  AGE SLAB either of them or both have capacity to form a FAMILY and as such (with this hope) HUF will remain in existence. 

3. Till divorse they are husband and wife and we .... even court can not stop them from maintaining

    husband-wife like relationship. Courts are also sensitive on such issues and allows sufficient time

   to the would be divorcees. 

4. Wife is " Malkin". How we can say that she is not having any claim on the property of HUF? She can demand share in case she is willing to live apart. (The husband would give happily her share ...but  partial partition is not recognised)

 

Originally posted by : Paras Bafna
Eventhough I am not an expert of  family matters yet  attempting to answer as under-
If man gets divorce than the female also gets the same.  No one is giver or taker in this case.
1. For assessment proceedings we have to peep into Section 171 where it has been clearly prescribed that till the marriage subsists HUF will be assesseed as an HUF. Memebrs will be severally and jointly liable for tax.   
If Child is still with husband.
(May  I confirm whether the question belongs to the same HUF as mentioned in  the first question or this is another HUF. As possibility  of a child in the first case is minimum, I am assuming that this is another HUF and wife  has not willingly or unwillingly left the husband, but ...died. If she is alive chances of coming back will be taken into account. )
If the child is with husband, and according to their  AGE SLAB either of them or both have capacity to form a FAMILY and as such (with this hope) HUF will remain in existence. 
3. Till divorse they are husband and wife and we .... even court can not stop them from maintaining
    husband-wife like relationship. Courts are also sensitive on such issues and allows sufficient time
   to the would be divorcees. 
4. Wife is " Malkin". How we can say that she is not having any claim on the property of HUF? She can demand share in case she is willing to live apart. (The husband would give happily her share ...but  partial partition is not recognised)
 

Thanx a lot 4 reply. Child in question is for 1st query only.  Husband is filing HUF IT returns as KARTA. What I cud understand (tell if i m rite/wrong):

1) During Divorce preceedings, HUF status/filing of returns will go on as b4.

2) If divorce is granted by court & husband gets custody of minor girl child, status of HUF will be same as in point 1

3) Apart from permanent alimony granted by court to the wife, she will get half the assets of HUF

Also tell: If wife gets custody of child upon divorce decree, husband left alone, what will be the status of HUF?

1) During Divorce preceedings, HUF status/filing of returns will go on as b4.

     Yes as no pertiton would take place.

2) If divorce is granted by court & husband gets custody of minor girl child, status of HUF will be same as in point 1

    Yes.

3) Apart from permanent alimony granted by court to the wife, she will get half the assets of HUF

I am not sure but , only permanent almony is granted by the court looking  to the facts of the case. 

This depends on the claims made by wife are whetehr sustainable and if so upto what extent. 

Also tell: If wife gets custody of child upon divorce decree, husband left alone, what will be the status of HUF?

Status of HUF wiil then come to an end. ,Luckily any thing may remains in HUF,  it will become husband's individual property and whenever he would get remarried , he can transfer back the said assets to the new HUF.

Seek more opinions of experts in this matter.

Divorced women is eligible to make Huf with her adult child?

Everything said is right leaving poit 4 wherein wife being a member in husband's huf cannot claim share so how can she claim share in the property 


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