Karta in huf

Dear Saikat

Purely from theoritical point of view, I am quoting a para from the book of Drs.V.K.Singhania/Kapil Singhania & Drs.Girish Ahuja/Ravi Gupta:

• "Who can be the manager or Karta of HUF: As a general rule, the father of the family, if alive, or in his absence, the senior male member of the family, is entitled and presumed to be the manager of the joint family property with the consent of others. However, a junior member of the family may also become the manager or Karta of joint family. As coparcenary is necessary qualification for managership, Hindu Widow or a Hindu mother though a member of HUF cannot become a Karta - CIT Vs. Seth Govindram Sugar Mills (1965) 57 ITR 510 (SC). She, therefore cannot execise the right of Karta. She can however act as guardian of minor's property but that too, only when she is appointed by the Court as guardian in special cases. Normally the court will not appoint guardian when the propeorty in which the minors have undivided interest is already under the management of the adult members of the family. However, if all the male members are minors and then natural guardian is mother, it has been held that in such event, the mother can represent the HUF as a guardian of the minors for the purpose of assessment to Income Tax. [Champa Kumari Singh (SM) Vs. Member, Board of Revenue (Addl) 1962 46 ITR 81 (Cal.)]" [Drs.Girish Ahuja/Ravi Gupta]

• Following the Hindu Succession (Amendment) Act, 2005, w.e.f. 09.09.2005, the daughters of a coparcener shall by birth become a coparcener in her own right in the same manner as the son.

• "The property obtained by the daughter as a coparcener is an absolute property which she can dispose off at her own will. However, a daughter obtaining propoerty as coparcener cannot form an HUF nor be a Karta of a family in view of the principles of Hindu Law." [Direct Taxes, Law & Practice, Drs.V.K.Singhania/Kapil Singhania]

In view of the above the answer to your questions stands as follows:

1. Whether widow mother of two major sons can become Karta of a HUF? - No, as per the decision of Seth Govindram Sugar Mills case (supra), the window mother cannot be the Karta as coparcenery is the basic qualification to become a Karta.

2. If not then what is the other way round? Then is it possible that the elder son (unmarried) be the Karta and the widow mother be a member of the HUF? - Yes, the elder son can be the Karta, he being a coparcener. Even the younger son with the consent of others can be a Karta, he being a coparcener. Though, widow mother is not a coparcener, she will continue to be a member of the HUF.

Regards

Ajay
 

Thanks a lot Ajay,

then is it possible that the elder son be the Karta and the younger son be the manager of the HUF?

if possible then whether any Power of Attorney required for the younger son to be the manager of the HUF?