Form 26A Certificate issuance Cannot Be Directed Without Verification of Statutory Conditions: Delhi HC

Kohinoor Educational Services Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) The petitioner sought review of an order dated 28.11.2024 by which its writ petition had been dismissed. The original writ petition sought a mandamus directing the Executive Director (Finance) of Airports Authority of India (AAI) to issue the Accountant’s Certificate prescribed in Annexure-A to Form 26A under the Income Tax Act, 1961, in relation to payments allegedly made by the petitioner to AAI under a Licence Agreement dated 03.04.2009 concerning the use of Salem Airport. The writ petition had earlier...