Wrong signatory, no appeal: ITAT dismisses RGUHS case as invalid

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 “p...