The assessee sought condonation of delay for claiming refund of TDS, which was admittedly deducted from the payments made to him and deposited with the Government, though there was a discrepancy in the amount reflected in the return. The High Court held that, while exercising powers under section 119(2)(b), the authority is required to consider whether genuine hardship exists and cannot reopen or undertake an assessment which has already attained finality. Once deduction and deposit of TDS are established and reflected in Form No. 26AS, denial of refund would amount to unjust enrichment by the Government. Accordingly, the assessee’s application was allowed. (AY. 2009-10)