RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BANGALORE
Facts
The appeal was filed by M/s. Rajiv Gandhi University of Health Sciences, Bangalore (the Assessee/Appellant) against an order for the Assessment Year 2015-16. The specific details of the assessment order and the grounds of appeal are not provided in the excerpt.
Held
The excerpt does not contain the tribunal's holding or decision on the merits of the case. It only identifies the parties, assessment year, and the filing of the appeal.
Key Issues
The specific legal issues and the tribunal's decision are not discernible from the provided text.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 113/Bang/2024 Assessment Year: 2015-16 M/s. Rajiv Gandhi University of Health Sciences, The ACIT (Exemptions), RGUHS, 4th ‘T’ Block, Jayanagar, Circle – 1, Bangalore – 560 041. Vs. Bangalore. PAN: AAALF0023C APPELLANT RESPONDENT
Assessee by : Smt. Suman Lunkar, CA : Shri Muthu Shankar, CIT-DR Revenue by
Date of Hearing : 25-03-2026 Date of Pronouncement : 26-03-2026
ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 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.
ITA No. 113/Bang/2024 Page 2 of 3 2. On verification of form no. 35 filed before the Ld. CIT(A), it was found that it is verified by the Finance Officer. On verification of form no. 36 before us, the Appeal was verified by the Assistant Registrar.
According to the provisions of section 140 of the Act, the Assessee was asked who the person is to verify the return of income. This is so because, In the paper book filed by the Assessee, copy of the revised return was filed at page no. 11-14 of the paper book which is signed by the Finance Officer. Therefore, it is not clear who is the Principal Officer of the Assessee who can verify the return of income filed by the Assessee as well as the Appeal before ITAT.
According to rule 47(1) & 45(3) of Income Tax Rules, 1962, the person who can verify the return of income u/s. 140 of the Income Tax Act can file the Appeal before us. The return of the Assessee is required to be signed by the Principal Officer who is Registrar of the University.
When questioned, the Ld. Authorized Representative could not answer why there is a variation in filing of the return of income, Appeal before us and Appeal before the Ld. CIT(A) as pointed out above.
According to section 13 of The RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES ACT, 1994 The Vice-Chancellor shall be the principal executive and academic officer of the University.
As the Appeal is not filed by the Principal Officer of the University, the Appeal filed by the Assessee is not maintainable and therefore same is dismissed as infructuous.
However, no injustice should be done to the Assessee and a litigant in any circumstances, the Assessee is directed to file the Appeal in
ITA No. 113/Bang/2024 Page 3 of 3 correctly verified in accordance with the Income tax Rules, 1962 with an application for condonation of delay, if any. The same would be considered in accordance with the provisions of the Act and ITAT rules.
The Appeal of the Assessee is infructuous and hence dismissed.
Order pronounced in the open court on 26th March, 2026.
Sd/- Sd/- (KESHAV DUBEY) (PRASHANT MAHARISHI) JUDICIAL MEMBER VICE-PRESIDENT Bangalore, Dated, the 26th March, 2026. *TNTS* Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. CIT(A) By order
Assistant Registrar, ITAT, Bangalore
