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'In the deed of transfer she has not signed accepting the gift, the assessing officer states in p. 5 of the assessing order that Miss Sunitha Kurian has made application for transfer of documents as reflected in the transfer deed in village records also. On going through case records, I do not find any basis for such an observation by the assessing officer. There is no document where Miss Sunitha Kurian has signed. The assessing officer has not collected any copy of application by Miss Sunitha Kurian to village officer to transfer of property in her name. As such, the assessing officer's observation is only a matter of conjecture and not a finding based on concrete evidence. In the village officer's letter addressed to assessing officer also, there is no mention regarding any application made by Miss Sunitha Kurian for transfer of property in her name. The certificate only mentions about transfer and not as to who made the application for transfer. All these make the assessing officer's observation that Miss Sunitha Kurian has accepted the gift as hollow and unsubstantiated.' We are of the opinion that the matter requires consideration on the basis of facts brought hereinabove. Thus, the order of the Tribunal dated 30-10-2003, is recalled for fresh adjudication."

(i) It must be a voluntary transfer.

(ii) The gift must be accepted by the donee during the lifetime of donor.

(iii) The gift must be effected by a registered document. It must be attested by two attestors.

If all the elements are fulfilled, there will be a valid gift, if not, it will have no legal consequence.' The crucial word in the above decision is the word 'all'. This means that the three conditions mentioned above are cumulative and run together. Even if one of these conditions is not fulfilled, the gift cannot be deemed to have been executed. In the present case, there is no doubt regarding the satisfaction of condition (i) since the appellant has voluntarily executed the transfer deeds. Regarding condition (iii) also, there cannot be any doubt regarding the attestation since the Registrar has accepted the validity of the transfer and the registration has been done in the name of appellant's daughter. That leaves only condition No. (ii), namely, the issue of acceptance by the donee for a closer examination by me. In this case, the assessing officer has no evidence to prove that the appellant's daughter had accepted the gifts. In the deed of transfer, she has not signed accepting the gift. The assessing officer states in p. 5 of the assessment order that 'Miss Sunitha Kurian has made application for transfer of documents as reflected in the transfer deed in the village records also'. On going through the case record, I do not find any basis for such an observation by the assessing officer. There is no document where Miss Sunitha Kurian had signed. The assessing officer also has not collected any copy of application by Miss Sunitha Kurian to the village officer for transfer of property in her name. As such, the assessing officer's observation is only a matter of conjecture and not a finding based on concrete evidence. In the village officer's letter addressed to the assessing officer also, there is no mention regarding any application made by Miss Sunitha Kurian for transfer of the property in her name. The certificate only mentions about the transfer and not as to who made the application for the transfer. All these make the assessing officer's observation that Miss Sunitha Kurian had accepted the gift as hollow and unsubstantiated.

"In this case, the assessing officer has no evidence to prove that the appellant's daughter had accepted the gifts. In the deed of transfer, she has not signed accepting the gift. The assessing officer states in p. 5 of the assessment order that 'Miss Sunitha Kurian has made application for transfer of documents as reflected in the transfer deed in the village records also'. On going through the case record, I do not find any basis for such an observation by the assessing officer. There is no document where Miss Sunitha Kurian had signed. The assessing officer also has not collected any copy of application by Miss Sunitha Kurian to the village officer for transfer , of property in her name. As such, the assessing officer's observation is only a matter of conjecture and not a finding based on concrete evidence. In the village officer's letter addressed to the assessing officer also, there is no mention regarding any application made by Miss Sunitha Kurian for transfer of the property in her name. The certificate only mentions about the transfer and not as to who made the application for the transfer. All these make the assessing officer's observation that Miss Sunitha Kurian had accepted the gift as hollow and unsubstantiated."