https://www.taxtmi.com/caselaws?id=33656 A delayed refund claim under the Income-tax Act can be examined on merits only after condonation of delay under section 119(2)(b). The decisive test is genuine hardship, not a strict repetition of the Limitation Act standard. On the stated facts, the delay in completing the statutory audit was not attributable to the assessee and the record showed financial hardship, so refusal to condone delay was unsustainable. Once delay is condoned, the refund claim may be processed and scrutinised on merits by the Assessing Officer. en-us Mon, 26 Nov 2007 00:00:00 +0530 Mon, 04 May 2026 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33656 A delayed refund claim under the Income-tax Act can be examined on merits only after condonation of delay under section 119(2)(b). The decisive test is genuine hardship, not a strict repetition of the Limitation Act standard. On the stated facts, the delay in completing the statutory audit was not attributable to the assessee and the record showed financial hardship, so refusal to condone delay was unsustainable. Once delay is condoned, the refund claim may be processed and scrutinised on merits by the Assessing Officer. Case-Laws Income Tax Mon, 26 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33656