On a federal tax return who,the parent or child must declare the grant monies received?

My son is a dependent student and received a federal pell grant in his financial aid package.Is this money taxable as income and if so what portion and who(the parent or child)has to declare it as income.If hes a dependant student then should not the parent have to put this money on their tax form.What if the child has no other income.Do they just in effect give some money back in the form of taxes.Seems silly to me but then again it is the federal govt we are dealing with so take it from there.