Sir there cannot be two karta for same HUF .

The karta can gift the property to the coparcener in capacity of karta with consent of all coparcener.

In this regard, the Punjab & Haryana High Court in Raghbir Singh’s case (1958) 34 ITR 719, held gift to the spouse of Karta to be valid primarily because the son, the only other coparcener had no objection to it.

No. Karta cannot gift property or make someone additional karta for any reason whatsoever.

The senior most male member will be a Karta by virtue of the fact that he is the senior most male member. He does not owe his position to agreement or consent of other coparceners. ... However, with the consent of all the coparceners, a junior male member can be appointed as a Karta.

The Karta of an HUF cannot gift or alienate HUF property but for legal necessity, for pious purposes or in favor of female members of the family.

2) Gift to female members of immovable property within reasonable limits only for dutiful purpose e.g. marriage etc.

1) Normally the senior most male member of the family acts as Karta.

2) any other male member can also act as Karta with the consent members. (Narendrakumar J. Modi Vs Seth Govindram Sugar Mills 57 ITR 510 (SC)).

3) there cannot be 2 karta for HUF

A Karta can appoint any person to act as a Manager of the HUF to manager affairs of the HUF who need not be a member of the HUF. Karta is the head of the family and acts on the behalf of all members of the family but an agent of members of the family. The Karta is the senior most male coparcener of the HUF, and as such no second karta can be appointed

Yes some portion of the HUF can be gifted to the member of the huF.

Even the same is not taxable

The division bench of the ITAT, Mumbai in DCIT v. Ateev V Gala, held that the Gift given by an HUF to its member is not taxable in the hands of the member under the Income Tax Act since “HUF” can be treated as “related person” under the provision of s. 56 of the Act.

Refer to one such order:

https://drive.google.com/file/d/0B3j3oXdY53gVUlNhYm5SYllTQzQ/view

Regards

Dear Sir,

My answer to both your questions runs in negative. But kartha may take club membership in the distinct name of huf instead of in his real name.

The HUF property or portion of it cannot be gifted to another coparcener legally. If such gift deed executed then it will be cancelled by the civil court.

Karta of a HUF cannot appoint another karta as there cannot be two kartas at the same time.

Karta can gift part of the property to a coparcener but for that he'll have to take no objection from all the other coparceners.

In absence of the no objections gift deed would be invalid.

CIT v Gangadhar Sikaria Family Trust where the court held that the transfer not for the purpose of legal necessity or benefit of the estate is voidable, not void ab-initio.

Also refer Thamma Venkata Subbamma vs. Thamma Rattamma (1987) 168 ITR 760(SC).

When the karta relinquishes his right to manage the affairs of the family due to reasons of his health or due to him being away, another member of the family can be allowed to look after the joint family property with the consent of all other members of the family, not necessarily being in a list of seniority of age.

The idea of a karta has been diluted in present times to maintain reason ability in the decisions and judgments that a karta binds the joint family to. There are no absolute powers as that of the previous “patriarch” as various legal remedies are available and thus, the managerial system of having a central head works in varied mannerisms.

However there is no law to appoint a second karta while there exists one karta already.

can some portion of the huf property be gifted to one of the already co-parcener in the huf property?

The karta does posses the capacity to gift an individual, owing to few restrictions, for pious purposes. It was laid down in Guramma v. Mallapa that a father can gift his daughter a portion of an immoveable property if it conforms to the reasonability criteria, looking at the properties which are owned by the family. Though, it is not acceptable for a husband to gift any such property to his spouse under the clause of “Pious Purposes”.

please give citation / judgments / case laws on both the questions please.

For case laws or citations you may have to look for one through your own sources or browse through internet from popular websites namely indiankanoon.org or livelaw.in etc