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* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ LPA 652/2025, CM APPL. 66469/2025, CM APPL. 66470/2025 & CM APPL. 66471/2025

KOHINOOR EDUCATIONAL SERVICES PVT. LTD. .....Appellant

Through: Mr. Jojo Jose, Ms. Sunitha John, Mr. Nambi Ratan and Mr. Navaneeth, Advocates

versus

UNION OF INDIA & ORS. .....Respondents

Through: Ms. Ira Singh, SPC, Ms. Pinky Pawar, GP and Ms. Nandini Aggarwal, Advocate for R-1/UOI.

Mr. Ruchesh Sinha, Advocate for R-2 & 3.

Mr. Abhishek Maratha, Senior Standing Counsel and Mr. Apoorv Agarwal, Jr. SC with Ms. Nupur Sharma, Mr. Gaurav Singh and Ms. Muskaan Goel, Advocates for R-4 & 5.

% Date of Decision: 4th November, 2025

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

J U D G E M E N T

TUSHAR RAO GEDELA, J: (ORAL)

1. By way of the present Letters Patent Appeal the appellant challenges the order dated 28.11.2024 passed by the learned Single Judge in W.P.(C) 15188/2024 (hereinafter referred to as “impugned order”) dismissing the underlying writ petition on the ground that since the relevant records have been destroyed, and the statutory provisions of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relied upon by the petitioner, being inapplicable for a significant portion of the claim, any direction to issue the accountant certificate in Form 26A under the Act would be practically unenforceable. The underlying writ petition was also dismissed on the ground that the reliefs sought are barred by delay and laches.

2. Although the appeal itself appears to have been filed within time, the appellant has filed an application bearing CM APPL. No.66471/2025 seeking condonation of 265 days' delay in re-filling the said appeal. For the reasons stated, the application is allowed. The delay is condoned. Application stands disposed of.

3. The impugned order passed by the learned Single Judge, being concise and precise to the point, is extracted hereunder:

“1. The present writ petition seeks a mandamus directing Respondent No.2, Executive Director (Finance) Airports Authority of India to issue Accountant Certificate (Annexure-A to the Form 26A of the Income Tax Act, 1961). This certificate pertains to payments allegedly made by the Petitioner including Royalty, Rent, and other amounts as per the License Agreement dated 3rd April 2009 to Respondent No.3- Airports Authority of India, granting the Petitioner the use of the Salem Airport for a period of five years, from 3rd April 2009 to 2nd April 2015.

2. The Petitioner has approached this Court seeking relief nearly a decade after the termination of the License Agreement, making the claim patently barred by delay and laches. Nonetheless, on 28th October, 2024, the counsel for Respondents No.2 and 3 had sought time to take instructions. Today, he apprised the Court of a communication from their tax department, highlighting significant challenges in complying with the Petitioner's request. It has been categorically stated that physical records for the period prior to 1st April 2013 are unavailable, having been destroyed during the 2015 floods. Without these records, AAI cannot verify whether the income corresponding to the Petitioner's payments was included in its computation of taxable income, a precondition for issuing the certificate in Form 26A under the Income Tax Act. The said communication reads as under:

From: TAX CHQ AAI

Sent: 27 November 2024 10:53

To: Law CHQ

Cc: ED Finance 1; GM(LAW),CHQ; GM Tax Cell, CHQ; Geeta Pandey; Shubham Gupta; Shivam Aggarwal; Jitendra Sharma

Subject: Fw: URGENT ACTION-WP(C) No. 15188/2024 – KOHINOOR EDUCATIONAL SERVICES PVT. LTD. VS UOI & OTH BEFORE HIGH COURT OF DELHI

Sir,

With reference to trailing email, gist of data / reply received from RHQ, SR is as under:-

1) No physical records for the period prior to 01.04.2013 is available at RHQ/SR as all records related prior to SAP-ERP) are all destroyed during the 2015 floods.

2) Prior to SAP – ERP migratio