Appeal Before ITAT Not-Maintainable for Failure to Comply With Section 140 Verification Rules

Advertisement Rajiv Gandhi University of Health Sciences Vs ACIT (Exemptions) (ITAT Bangalore) Summary: The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, dismissed the appeal filed by Rajiv Gandhi University of Health Sciences for Assessment Year 2015-16 on the ground that the appeal was not properly verified by the competent authority under the Income Tax Act and Rules. The appeal before the ITAT was filed against the order of the National Faceless Appeal Centre dated 22.11.2023, which had partly allowed the assessee’s appeal against the assessment order passed under Section 14...