Membership of Hindu Undivided Family requires factual proof; absence of evidence led to denial of HUF characterisation and relief.

Whether the assessee was a member of a Hindu undivided family under Section 14(1) of the Income-tax Act was treated as a question of fact; the court applied the principle that membership depends on factual proof and that local estates law (impartible estate status) may affect characterisation. The tribunal noted the estate was impartible and the estate-holder denied family membership, and found no cogent evidence that the allowance was received in the capacity of a family member. Outcome: the assessee failed to prove HUF membership and the claim under Section 14(1) was rejected on the available evidence.

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Issues: Whether the assessee is a member of a Hindu undivided family within the meaning of Section 14(1) of the Income-tax Act.

Analysis: The Court framed the issue as one primarily of fact. Relevant legal framework includes Section 14(1) of the Income-tax Act (exemption for sums received as a member of a Hindu undivided family) and the provisions of the Oudh Estates Act (Sections 24 and 25) governing impartible estates. Authorities establish that membership of a Hindu undivided family is a question of fact and that an impartible estate held by a single holder under local estates legislation may bear on whether payments are received in the capacity of a family member. The available evidence consisted of the estate being impartible and the reply of the estate-holder denying family membership; no cogent evidence was produced to establish that the allowance was received by the assessee in the character of a member of a Hindu undivided family. The Court therefore found the department's view justifiable on the evidence before it and excluded from consideration contentious alternate characterisations of the payments.

Conclusion: The assessee has failed to prove membership of a Hindu undivided family within the meaning of Section 14(1) of the Income-tax Act; the question is answered against the assessee.

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