| Question And Answer | |
|---|---|
| Subject: | The assessee HUF consist of husband H, wife W, Daughter D, and minor son S. It is assessed to I.T. Act. The husband A expire in a road accident on 10.04.2023 |
| Category: | Income-Tax |
| Querist: | Ravi aiftp |
| Answered by: | Mr .Ganesh Purohit, Sr. Advocate |
| Tags: | death of kata, HUF |
| Date: | January 13, 2024 |
Query:
(i) Whether HUF will continue?
(ii) Who will be karta of HUF as the male member is minor?
(iii) Can the partition be made by the karta?
Answer:
(i) Yes the HUF will continue for the reason that HUF is wider term then coparcenary Hindu Undivided Family also includes female members apart from coparceners.
(ii) The daughter will become the karta of HUF.
(iii) The partition cannot be made by D as karta of HUF as she does not have the right as patria potestas. However if the partition is demanded by W, as mother and natural guardian of S on behalf of S ; as may be allowed by court, then partition of HUF can be made but not in her right as karta of HUF.
Mrs Sujata Sharma v. Shri Manu Gupta dated 22.12.2015 Delhi High Court C S (OS)2011/2006
Source : AIFTP Journal June 23