My brother died intestate. Though he himself was a lawyer, he died before opening a HUF Account. He is survived by his wife and two daughters. Now we the kith & kin of my brother wanted to contribute to the HUF of my brother. After going through various sites including Kanoon, it is clear the widow can be the Kartha of the HUF in her husband's name, with both her daughters as the co parceners. However, please confirm.
Dear Client,
Since no actual HUF status acquired, this can not be assumed as HUF, no account or deed or any income tax return. Property being self acquired now will inherit in his wife and daughter by 1/3rd each.
Widow could have karta, if HUF was formed or in existence.
widow can be karta of HUF with both daughters as co parceners
1) Yes, a female can be appointed as karta of HUF family as per new law.
See since there is no HUF formed then in that case his property shall be disbursed according to Succession act. That is widow and daughter shall have equal share. If you want contribute you can equally gift them. Since Huf is not formed so now she cannot be karta.
According to Mitakshara law, only a coparcener can be a karta or manager of an HUF. Therefore, since a Hindu widow is a member of the HUF but not a coparcener, she cannot be a karta of in her husband’s HUF. [See Shreya Vidyarthi vs Ashok Vidyarthi & Ors AIR2016SC139 and Commissioner of Income Tax v. Seth Govindram Sugar Mills Ltd. AIR 1966 SC 24]. It is pertinent to note that in some cases, where the adult coparcener had died and there was no coparcener surviving or where the sole coparcener was a minor, courts have held that the HUF does not come to an end and the mother of the minor coparcener could act as the legal guardian of the minor and look after the role of karta, on behalf of the minor, in her capacity as legal guardian of the minor.
