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 143(3) read with Section 142(2A) on 07.05.2018.
During verification of records, the Tribunal noted inconsistencies regarding the person who verified the filings at different stages. Form No. 35 filed before the CIT(A) was verified by the Finance Officer, while Form No. 36 before the ITAT was verified by the Assistant Registrar. The revised return of income placed in the paper book was also signed by the Finance Officer.
The Tribunal examined Section 140 of the Income Tax Act along with Rules 47(1) and 45(3) of the Income Tax Rules, 1962, which provide that the person authorized to verify the return of income is also the competent person to file and verify the appeal. The Tribunal observed that the return of income of the University was required to be signed by the Principal Officer, identified as the Registrar of the University.
