Delhi HC Declines Decade-Late Form 26A Claim

The Delhi High Court refused to direct issuance of Form 26A to Kohinoor Educational Services for a claim made more than ten years after the relevant period. The court held the request time-barred and unsupported by adequate justification for delay. The ruling emphasises strict adherence to timelines in tax compliance and procedural filings, reinforcing that statutory forms cannot be claimed beyond permissible limits.