Being a teacher, I can tell you it's very difficult to let a student down when he/she brings a gift for the teacher with utmost love. They feel that the teacher doesn't like them and that's why refusing. But as a rule and as a part of school policy, teachers aren't allowed to accept gifts. Holiday gifts is something new. Students do get gifts on teachers day and on any teacher's birthday. I have never accepted anything beyond a greeting card or flowers but on the day of my farewell, I couldn't refuse any of my kids. So I took whatever they brought out of love and have treasured all of their gifts. Gifting isn't a bad idea as long as it's free of caste, cultural or status bias. Students can be encouraged to express their love and gratitude for teachers in other ways too.

it's nice to give gifts as a greeting card or a thankyou card by our kids to their teachers ..

My son's school has a strict No Gift policy. So, even if parents send gifts, teachers cannot accept. Im happy with this policy. On special occasions my child makes a card and gives to the teachers and mausis that help.