https://www.taxtmi.com/caselaws?id=273519 A duly executed, delivered and accepted gift of immovable property is not postponed in effect until the date of registration; once registration is completed, it relates back to the date of execution. The combined operation of the Transfer of Property Act and the Registration Act means that, where the donor has done everything necessary to complete the transfer during lifetime except registration, later events cannot defeat the gift. Accordingly, a subsequent adoption did not render the gift void or ineffective against the adopted son, and the transfer remained valid. en-us Mon, 13 Dec 1926 00:00:00 +0530 Sat, 30 Jun 2018 11:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273519 A duly executed, delivered and accepted gift of immovable property is not postponed in effect until the date of registration; once registration is completed, it relates back to the date of execution. The combined operation of the Transfer of Property Act and the Registration Act means that, where the donor has done everything necessary to complete the transfer during lifetime except registration, later events cannot defeat the gift. Accordingly, a subsequent adoption did not render the gift void or ineffective against the adopted son, and the transfer remained valid. Case-Laws Indian Laws Mon, 13 Dec 1926 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273519