huf in case of bengali

hindu undivided family as the name represents is related to hinduism, the religion, the oath, not based on the region or state of living or language spoken,

for more reference

 https://en.wikipedia.org/wiki/Hindu_joint_family

NO Bengalis are not entitled to HUF,

 
As they ar guided by the Dayabhaga School of Hindu Law. where the right to family property arises on death of father.

Dayabhaga School of Law rules over Bengal & Assam

HUF is allowed only in case of Mitakshara School of Hindu Law where the right to family property arises on birth.

Mitakshara is applicable to rest of the Country.

The Income Tax Act agrees to the Hindu School of Law.