If the gift of an immoveable property is accepted but not registered, does it amount to a valid gift? Give reasons.

If the gift of an immoveable property is accepted but not registered, it has been held by the Courts that the gift is valid. While registration is a necessary formality for the enforcement of a gift of immoveable property, it does not suspend the gift until registration actually takes place. The donee in such a case can ask the donor to complete the gift by registration. Thus, the most essential thing for the validity of a gift is its acceptance. If the gift is accepted but not registered it is a valid gift. The Privy Council in Kalyan Sundram v. Kumarappa, A.I.R. 1925 P.C. 42 , decided that after acceptance of the deed of gift and before registration, the donor cannot revoke the gift. The gift which is accepted by the donee, will take effect from the date of the execution of the document by the donor, even though it is registered at a later date. Neither death nor the express revocation by the donor, is a ground for refusing registration, provided other conditions are complied with. In a case where the donor dies before registration, the document may be presented for registration after his death and if registered it will have the same effect as registration in his life time. On registration the deed of gift operates as from the date of execution.