Madhwas hold that Akasha was not created and it was eternally present.
But Taittiriya Upanishad, Brahmananda Valli, First Shloka (2.1.1) says
तस्मा॒द्वा ए॒तस्मा॑दा॒त्मन॑ आका॒शः सम्भू॑तः ।
Tasmadva etasmadatmana akasas sambhutah
From Atma Akasha was created.
Edit: Here is a source I found on internet.
Space contains everything and makes movement possible. According to Madhvacharya, there are two kinds of Akasha (Space) – the Avyakritakasa (uncreated eternal and unmodified space), and Akasa forming one of the five elements evolved out of Prakriti. Avakritakasa are coeval with Brahman like Prakriti and the Jiva.
So do Madhwas consider the Upanishad verse as the creation, not of Avyakritaakasha but of Akasha of Pancha Bhootas?
If so what exactly are these and the difference between Avyakritaakasha and Akasha of the Pancha Bhootas?