23 April 2009
Hi friends! I have one query regarding status of HUF. Can HUF continue after the death of the only male member of the family? Can there be a HUF without male member? Can wife become karta of the family in place of her deceased husband? Please reply.
24 April 2009
Yes, a female can become a karta, but only when the male members are minors or are not in a position to manage the affairs and give a declaration to that effect and seek the permission of the Department to allow the female to manage. Champa Kumari Singhi v Revenue (1962) 46ITR81 (Cal).
Moreover, when an existing HUF is reduced to only female members, it can still continue as an HUF with one of the females as a karta. This is in view of the existence of the potential coparcenary as any widow may, in future, induct a coparcener into the family by adoption. CIT v RM AR AR Veerappa Chettiar (’70) 76ITR467 (SC).
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