Rajiv Gandhi University of Health Sciences Vs ACIT (Exemptions) (ITAT Bangalore)
The ITAT Bangalore dismissed the appeal of Rajiv Gandhi University of Health Sciences as not maintainable, holding that it was not verified by the competent “principal officer” as required under law.
The Tribunal noted inconsistencies in verification-return of income was signed by the Finance Officer, appeal before CIT(A) by one authority, and appeal before ITAT by the Assistant Registrar-without clarity on who is the authorised signatory.
Referring to section 140 and relevant rules, it held that only the “principal officer” (in this case, the Registrar/Vice-Chancellor as per the governing Act) is competent to verify returns and appeals. Since this requirement was not met, the appeal itself was defective.
Accordingly, the Tribunal dismissed the appeal as infructuous. However, in the interest of justice, it granted liberty to the assessee to file a fresh appeal duly verified by the competent authority along with condonation application, if required.
The ruling underscores that improper authorization and verification can render even a valid case non-maintainable.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. ITA No. 113/Bang/2024 for Assessment Year 2015-16 is filed by M/s. Rajiv Gandhi University of Health Sciences, Bangalore (the Assessee/ Appellant) which is verified by the Assistant Registrar, Dr. Santosh C.S., against the Appellate Order passed by the National Faceless Appeal Centre, Delhi (the Ld. CIT(A)) on 22.11.2023 wherein the Appeal filed by the Assessee against the Assessment Order passed u/s. 143(3) r.w.s. 142(2A) dated 07.05.2018, was partly allowed.
