In Sarvamma v. U.R.
Virupakshaiah, 2010 SCC OnLine Kar 136 it was said that ancestral
property is inherited up to four generations of male lineage and must remain undivided
throughout the period of lineage.
In Gurdip Kaur v. Ghamand Singh, 1964 SCC OnLine Punj 180, ancestral property was said
to be a property inherited from father, father’s father or great grandfather... “Ancestral
property” has been defined in Hindu law as the property inherited from the father, father's
father or father's father's father (vide paras. 223 and 276 of the Principles of Hindu Law by
D.F. Mulla, 12th Edition). In order to determine whether a particular property in possession
of the father-in-law is ancestral or not, we have only to find out if the same was inherited by
him from his father, or father's father or father's father's father.
[Link]
ancestral-property/
Property Inherited by a Hindu from his father, father’s father or father’s fathers’ father, is an
Ancestral Property.
Any property acquired by the Hindu great grandfather, which than passes undivided down the
next three generations up to the present generation of great grandson/daughter.
Property should be four generation old.
Property should not be divided among the joint Hindu family, if division takes place, then the
property becomes self-acquired property of Coparcener.
The right to share in Ancestral/Coparcener property accrues by birth.
If the property is held to be assuming the character of ancestral property, then the son, grand
son and great grand-son would acquire right in such property from the birth itself.
In 2005, amendments were made to the Hindu Succession Act. These amendments made a
daughter a coparcener and hence gave her an equal share in the ancestral property.
As per the current version of Section 6, the daughter of a coparcener shall
by birth become a coparcener in the same manner as a son
have the same rights in the property as she would have had if she had been a son
be subject to the same liabilities as that of a son
In a Hindu joint family, Karta is the most senior male member of the family. As long as he
lives, he will remain as the Karta of the family.
In general, ancestral property refers to a property that can be inherited for up to four
generations, this property should have remained an undivided family asset until the fourth
generation. A self-acquired and undivided property owned by a person’s great grandfather
eventually becomes an ancestral property.
The lineal male descendant of a person, up to three generation is competent to become a
coparcener. If there is a lineal male descendant in the fifth generation he will be the member
of the joint family but will not be a coparcener as he is removed from the senior most male
member by more than four generations.
Read more at: [Link]
HUF:
The expression “Hindu undivided family” (HUF) is not defined under the Income Tax
Act, 1961 or any other statute.
In the Income Tax Act, the expression “Hindu undivided family” is used in the sense in
which the Hindu joint family is understood under the personal law of the Hindus.
Under the Hindu system, a joint family can consist of a single male member and widows
of deceased male members, and the Income Tax Act does not imply a Hindu undivided
family as an assessable institution that includes at least two male members.
The concept of HUF is meaningless without property.
The fact is that for the purpose of tax a person will be granted/ allowed a larger exemption
if he is taxed as the Karta [3] of HJF than if he is taxed as an individual.
Under Hindu Law, an HUF is a family which consists of all persons lineally descended
from a common ancestor and includes their wives and unmarried daughters. An HUF
cannot be created under a contract, it is created automatically in a Hindu Family.
Mainly used for the purpose of taxation and property matters.
In the case of Surjit Lal Chhabra vs. CIT, it was made clear that the HUF & HJF are
synonyms.
Joint Hindu Family:
A male common ancestor should exist to constitute a Joint Hindu Family.
Addition of members by marriage, birth and adoption.
Removal of member by death, conversion, daughters’ marriage etc.
Living under the same roof isn’t required to constitute a Joint Family.
In HJF a son in the womb of his mother in many aspects is treated as equal to a son in
existence.
