Let me add another item to my answer. A company is required to take taxes from your pay, as it is a requirement. If grants and scholarships were considered to be income than they would be taxed upfront.
The problem with laws/rules, in taxes or football, unless they are crystal clear they are subject to interpretation and misinterpretation.
You can also call your university and ask them if it is a requirement or an option to file a 1098-T....
