Hindu widow's maintenance received as family member fell within the income-tax exemption for Hindu undivided family receipts.

A Hindu widow entitled to maintenance may remain a member of a Hindu undivided family even though she is not a coparcener, because the expression "Hindu undivided family" is wider than coparcenary and includes female members entitled to maintenance. Where the coparcenary has been disrupted, the widow's family relationship with the surviving members does not cease, and maintenance received in that capacity is treated as receipt by a member of the family. On that basis, the maintenance allowance was regarded as exempt under Section 14(1) of the Income-tax Act, 1922.

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Issues: Whether the monthly maintenance allowance received by a Hindu widow was received by her as a member of a Hindu undivided family within the meaning of Section 14(1) of the Income-tax Act, 1922, so as to be exempt from tax.

Analysis: A widow, though not a coparcener, may still be a member of a Hindu undivided family. The expression "Hindu undivided family" is wider than "coparcenary" and includes females entitled to maintenance. After the disruption of the coparcenary, the family relationship with the several surviving entities did not cease for the widow, because there can be no partition between a female member entitled to maintenance and the coparceners. The allowance continued to be received in the character of a member of a Hindu undivided family and not as taxable income outside that status.

Conclusion: The question was answered in the affirmative and the allowance was held exempt under Section 14(1) of the Income-tax Act, 1922, in favour of the assessee.

Final Conclusion: The reference succeeded, and the maintenance allowance was held not liable to income tax in the assessee's hands on the footing that she remained a member of a Hindu undivided family.

Ratio Decidendi: A Hindu widow entitled to maintenance may be a member of a Hindu undivided family, and the exemption under Section 14(1) applies where the receipt is in that capacity even after disruption of the coparcenary.

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