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August 2025

Conditional Gifts v/s Senior Citizens Act – Beneficial Legislation Rules

By Dr Anup P. Shah, Chartered Accountant
Reading Time 12 mins

INTRODUCTION

A gift is a transfer of property, movable or immovable, made voluntarily and without consideration from a donor to a donee. This Feature in the past has examined whether a gift to children can be taken back by parents if relationships sour between the parents and the child. It has also examined certain provisions of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 (“Senior Citizens Act”). In other words, can a gift be revoked? The Supreme Court in Urmila Dixit vs. Sunil Sharan Dixit, 2025 SCC OnLine SC 2 has given an interesting judgment by invoking the concept of beneficial legislation in the case of a gift made by a senior citizen, being revoked by having resort to the Senior Citizens Act.

LAW ON GIFTS

The Transfer of Property Act, 1882 deals with gifts of property, both immovable and movable. S.122 of the Act defines a gift as the transfer of certain existing moveable or immoveable property made voluntarily and without consideration, by a donor, to a donee. The gift must be accepted by or on behalf of the donee during the lifetime of the donor and while he is still capable of giving. If the donee dies before acceptance, then the gift is void. In Asokan vs. Lakshmikutty, CA 5