Maintenance received by a widow of a Hindu joint family member was held exempt from tax under the income-tax exemption rule.

A widow of a deceased coparcener receiving maintenance from a Hindu joint family was treated as a dependent member of that family, and the existence of only one surviving male member did not by itself negate the joint family character where widows retained maintenance rights. The maintenance was received by reason of membership of the Hindu undivided family and, to avoid double taxation of the same income, fell within the exemption under section 14(1) of the Income-tax Act, 1922. The arrears of maintenance were therefore exempt from tax.

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Issues: Whether maintenance and arrears of maintenance received by a widow of a deceased coparcener of a Hindu undivided family are exempt from taxation under section 14(1) of the Income-tax Act, 1922.

Analysis: A widow entitled to maintenance is a dependent member of the Hindu joint family, and the fact that the family may have only one surviving male member does not, by itself, destroy the existence of a joint family where widows of deceased coparceners remain entitled to maintenance from the estate. The maintenance is received by reason of membership of the Hindu undivided family and falls within the exemption designed to prevent the same income from being taxed more than once.

Conclusion: The arrears of maintenance received by the widow were exempt under section 14(1) of the Income-tax Act, 1922, and the question was answered in favour of the assessee.

Ratio Decidendi: A widow of a deceased coparcener who receives maintenance from a Hindu joint family is a member of that family for purposes of the exemption, and such receipt is not taxable as income of the recipient under section 14(1).

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