CWT v. Late R Sridharan & CWT v. Rosa Maria
Supreme Court of India — (1976) 4 SCC 489
Quick Summary
The Supreme Court said: a legitimate son of a Hindu father and a Christian mother can be treated as Hindu if he is brought up as Hindu. Such a son can join his father’s Hindu Undivided Family (HUF) for tax. Marriage under the Special Marriage Act (SMA) does not, by itself, stop HUF status.
Issues
- Is a son from a Hindu father and Christian mother a Hindu for HUF formation?
- Does marriage under the SMA block the son from being a member of the father’s joint family?
Rules
- Legitimate children of a Hindu father and Christian mother, if brought up as Hindus, are governed by Hindu law.
- A son of parents married under the Special Marriage Act can still be a member of his father’s HUF when the above condition is met.
Facts (Timeline)
Arguments
Revenue (Appellant)
- SMA marriage → apply Indian Succession Act; HUF status not available.
- Child from inter-faith marriage cannot be treated as Hindu for HUF.
Assessee (Respondent)
- Child is legitimate, brought up as Hindu, accepted socially as Hindu.
- Partition share remains ancestral vis-à-vis male issue → HUF exists with son.
Judgment
The Supreme Court favored the assessee. It held that Sridharan is a Hindu; his marriage under SMA did not change that. Nicolas is a legitimate child and a lineal descendant. There was no proof that Nicolas was not brought up as Hindu or that he converted. Therefore, Sridharan and Nicolas formed an HUF for tax purposes.
Ratio Decidendi
Child’s religion follows upbringing and recognition. A legitimate son of a Hindu father and Christian mother, if raised as Hindu and accepted as Hindu, is governed by Hindu law and can be part of his father’s HUF.
Why It Matters
- Clarifies HUF membership in inter-faith marriages.
- Aligns tax status with personal law reality and social practice.
- Guides revenue authorities on evidence of upbringing over mere form of marriage.
Key Takeaways
- Legitimacy + Hindu upbringing → child governed by Hindu law.
- SMA marriage does not automatically kill HUF status.
- Partition share remains ancestral vis-à-vis male issue.
- Social acceptance and conduct carry strong weight.
Mnemonic + 3-Step Hook
Mnemonic: “SRIDHARAN = Son Raised In Dharma Has A Right As kN.”
- Raised as Hindu → treated as Hindu.
- HUF continues despite SMA marriage.
- Ancestral link → son joins father’s joint family.
IRAC Outline
Issue
Can a legitimate son from a Hindu–Christian marriage be Hindu and join his father’s HUF for tax?
Rule
Upbringing and recognition as Hindu govern status; SMA does not automatically bar HUF membership.
Application
Nicolas was legitimate, brought up as Hindu, and socially accepted; thus he and his father formed an HUF.
Conclusion
Assessee succeeds. HUF status allowed for father and son.
Glossary
- HUF (Hindu Undivided Family)
- A joint family recognized in Hindu law; can be a separate taxable unit.
- Special Marriage Act (SMA)
- Law allowing civil marriages across faiths without religious rites.
- Ancestral qua male issue
- Property from partition remains ancestral in relation to a son.
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