Hindu undivided family status and widow maintenance exemption remain tied to family membership, not agreement terms.

A Hindu undivided family may continue despite the death of the last male coparcener if female members remain joint, because coparcenary and HUF are not identical concepts and joint family status can subsist through common residence, mess and worship; the HUF status was therefore upheld. Maintenance paid to a widow of a predeceased coparcener remains attributable to her family status under Hindu law, and an agreement fixing or enhancing the allowance does not change its essential character; the exemption therefore failed. The tax exemption claim was rejected on both questions.

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Issues: (i) Whether a Hindu undivided family can continue to exist where no male member survives and only female members remain; (ii) whether maintenance received by a widow of a predeceased coparcener remains exempt where the allowance is fixed or enhanced by agreement.

Issue (i): Whether a Hindu undivided family can continue to exist where no male member survives and only female members remain.

Analysis: A joint Hindu family does not cease to exist merely because the last male coparcener dies. Existence of coparcenary and existence of a Hindu undivided family are not identical concepts. Jointness may continue through common mess, residence and worship, and female members are capable of being component members of such a family. The absence of a male member therefore does not, by itself, destroy the status of a Hindu undivided family.

Conclusion: No. A Hindu undivided family may subsist even if only female members remain.

Issue (ii): Whether maintenance received by a widow of a predeceased coparcener remains exempt where the allowance is fixed or enhanced by agreement.

Analysis: The allowance was payable to the widow in her character as a member of the Hindu family and as a person entitled to maintenance under Hindu law. An agreement fixing or enhancing the amount did not alter the essential source and character of the liability. The payment remained referable to her status as a widow of the family, and the later agreement did not convert it into a taxable receipt outside the exemption.

Conclusion: No. The amount continued to be received in her capacity as a member of a Hindu undivided family and remained within the exemption.

Final Conclusion: The reference was answered against the assessee and the tax exemption claim failed on both questions.

Ratio Decidendi: A Hindu undivided family may continue to exist without a male member if female members remain joint, and maintenance paid to a widow in recognition of her family status retains its exempt character notwithstanding an agreement fixing the amount.

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