It's a US-sanctioned country so allied nations play along with the sanctions and Binance is located within that US sphere of influence so Iran is supposed to be currently banned, yes.
It's not like Western(-ish) nations have much of a choice here. As soon as your banks and financial system depend on the USD in any way, it comes with a mandatory dose of US imperialism and extraterritorial jurisdiction.
Yeah, I love how my legitimate foreign business that is solely owned and controlled by 2x legitimate foreign nationals with a legitimate foreign bank account has to supply documentation proving it's not American in order to prevent the IRS just unilaterally declaring it'll tax my account as if it was a US entity /s