Can a widowed mother be a part of her son's huf?

CA Sagar Dale (Practicing Chartered Accountant)   (32 Points)

12 June 2013  

If a 40 yrs old married man having a 4 yrs old son wants to form his HUF, can his widowed mother be a part of his HUF. his father has passed away just 2 yrs back, he  was present at the time of his son's marriage. Father had not formed his own HUF. So can the son include his mother as a co-parcenor in his HUF?