ITAT Bangalore Dismisses Appeal of RGUHS as Infructuous; Holds Improper Verification by Non-Principal Officer
Court / Authority
Income Tax Tribunal
Update / Judgement Date
25 Aug 2026
Source
WCP News Bulletin
Author
Manas Yadav — WCP Legal Desk
Reading Time
2 min read
View Count
Key Facts and Tribunal Findings
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, dismissed the appeal filed by Rajiv Gandhi University of Health Sciences (RGUHS) for Assessment Year 2015–16 as not maintainable due to improper verification of the appeal.
The Tribunal noted discrepancies in the verification of statutory documents. While the return of income was signed by the Finance Officer, the appeal before the ITAT was verified by the Assistant Registrar, and the appeal before the CIT(A) was also verified by a different authority. This inconsistency raised a fundamental issue regarding compliance with Section 140 of the Income Tax Act and Rules 45(3) and 47(1) of the Income Tax Rules.
The Tribunal observed that under the statutory framework, the return of income and appellate filings must be verified by the “Principal Officer” of the entity. In the case of the university, the applicable law—Rajiv Gandhi University of Health Sciences Act, 1994—designates the Vice-Chancellor as the principal executive and academic officer.
Since the appeal before the Tribunal was not verified by the authorised principal officer, it was held to be defective and not maintainable in law. The authorised representative failed to provide a satisfactory explanation for the inconsistency in verification across proceedings.
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 in accordance with the statutory requirements, along with an application for condonation of delay, if applicable.
Full Judgement / Attachment
Full Judgement
Frequently asked questions about Income Tax Tribunal
- What is the Income Tax Appellate Tribunal (ITAT)?
- The ITAT, set up in 1941, is the second appellate authority in direct tax matters and the final fact-finding body. It hears appeals against orders of the Commissioner (Appeals) and certain other authorities, through benches across India.
- What is the time limit to file an appeal before the ITAT?
- An appeal must be filed within two months from the end of the month in which the order is communicated. This rule has applied since 1 October 2024 and continues under the Income-tax Act, 2025. The Tribunal can condone delay for sufficient cause.
- Can the ITAT stay a tax demand?
- Yes. The Tribunal can stay recovery of a disputed demand while an appeal is pending, usually on deposit of a part of the demand or furnishing security. Stays are granted for a limited period, and the appeal is expected to be decided within it.
- Where does an appeal go after the ITAT?
- An appeal against an ITAT order lies to the High Court, but only on a substantial question of law. A further appeal lies to the Supreme Court.
- How can White Collar Professional help with a ITAT matter?
- Post your requirement on White Collar Professional to receive proposals from verified Chartered Accountants and tax Advocates, compare them, and pay securely through the platform. This page also tracks the latest ITAT ITAT orders as they are reported.
