If you received the scholarship funds in 2022, yes, report those funds.
If the scholarship is to cover expenses for the first three months of 2023, and those expenses were paid in 2022, also claim those expenses. (That should be included in Box 1 of your 1098-T)
If the scholarship is to cover expenses for the first three months of 2023, and those expenses were NOT paid in 2022, you can wait and claim the scholarship on your 2023 Tax Year return if you want to match up those expenses with the scholarship OR claim the scholarship as income for 2022 and claim the expenses on your 2023 return.