Whether HUF can be a Member of a Cooperative Society?


In the present Age, We have seen that Cooperative Societies are also gaining wide acceptance particularly in the field of acquisition of properties where the Cooperative Society is formed for acquisition of the Property. A question which arises is whether HUF can become a member of the Cooperative Society. In this regard, it is pertinent to refer to the following provisions of the Cooperative Society As per Section 2(c) of Cooperative Societies Act,1912, ‘member includes a person joining in the application for the registration of a society and a person admitted to membership after registration in accordance with the by-laws and any rules;.

Thus, it appears that any person joining in the application for registration of a society can be a member of the Cooperative Society. The word “person” has not been defined the Cooperative Societies Act, 1912 and therefore the definition as given under the çeneral ClausesAct, 1897 will apply and as we have seen in the case of Companies hereinabove, the definition being an inclusive definition, the word “person” for the purposes of Cooperative Societies Act, 1912 can be deemed to include “Hindu Undivided family” also and consequently it can be concluded that a HUF can become member of a Cooperative Society.

However, several States have their separate Cooperative Societies Act and one such State is Maharashtra where the provisions of Maharashtra Cooperative Societies Act, 1960 are applicable and Section 22 of the Act specifically excludes certain categories of persons from being a member and HUF is in the excluded category.

22. Person who may become member:


(1 )       Subject to the provisions of section 24, no person shall be admitted as a member of a society except the following that is to say—

(a) an individual, who is competent to contract under the Indian Contract Act, 1872;

(b) a firm, company or any other body corporate constituted under any law for the time being in force, or a society registered under the societies Registration Act, 1860;

(c) a society registered, or deemed to be registered, under this Act;

(d) the State Government or the Central Government;I

(e) a local authority;

(f) also public trust registered under any law for the time being in force for the registration of such trusts;

Thus in respect of the each State, it is better to check the provisions of the relevant State Cooperative Societies Act prior to taking membership in any cooperative Society.


HUF -  Capital Gain Account
HUF -  Deduction from HUF Business Income
Income Derived From Funds Of HUF -Whether Individual Income Or Family Income
Gift by HUF to its Member
Gift To Minor Daughters Out Of HUF Property Prior To Marriage
Gift of HUF Property to Stranger or to any Person who is a Alien to HUF
Clubbing Provisions In Case Of Gifts Received By HUF
Applicability of Clubbing Provisions in case Karta of a HUF is a Partner in a Firm
Gifts received by HUF from Aliens / Strangers
HUF - Investment Options
Concept of Multiple HUF’s
Whether a Single Member can Constitute a HUF ?
Whether any Limit is placed on Number of Members of a HUF ?
Whether HUF- Can Be Constituted with only Female Members ?
Drawings / Expenses of HUF
Whether HUF can be a Shareholder / Subscriber to the MOA ( Memorandum Of Association)  of a Company
Whether HUF can be a Member of a Cooperative Society ?
Whether HUF can be a Partner ?
Can KARTA of a HUF enter into Partnership with another Member of HUF ?
Can There Be A Partnership Between Two HUFs?
Effect Of Death Of Karta In Case Of Partnership Firm
Whether HUF Can Be A Proprietor ?
Whether HUF Can Be A Trustee / Settler ?
HUF - Aliyasantana Law
HUF - Marumakkattayam Law
Power of KARTA in relation to HUF
Managing Members in relation to HUF
Whether a Female can become a Karta ?
Tax Planning TIPS for HUF
HUF - Meaning Of Important Term- “Ancestral”
HUF - Meaning Of Important Term- “Stridhan”
HUF - Meaning Of Important Term- “Mitakshara”
HUF - Meaning Of Important Term- “ Dayabhaga”
Meaning of the term ‘Coparcener’ of HUF
Power of ‘Coparcener’ of HUF
Difference between a ‘Coparcener’ and a ‘Member’
Whether Husband / Wife Can Constitute A HUF ?
‘Maintenance of Accounts’ by HUF
‘Audit of Accounts’ by HUF
Applicability Of The ‘Accounting Standards’ On HUF
Whether Merger Of Two HUF is Possible ?
Residential Status of the HUF under I.T. Act.1956
‘Coparcener Property’ under HUF
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