Allowing the petition the Court held that , at the stage of considering delay condonation application , the merits of the claim cannot be subject matter of examination , accordingly the application of the applicant was restored to the file of the CIT for fresh disposal . Court also made reference to Sitaldas K. Motwani v.DG(IT) ( 2010) 323 ITR 223 ( Bom) (HC) , dealing with “genuine hardship” the Court observed that “ There is no presumption that delay is occasioned deliberately , or on account of culpable negligence , or on account of mala fides . A litigant does not stand to benefit by resorting to delay .In fact he runs a serious risk . The approach of the authorities should be justice- oriented so as to advance cause of justice . If refund is legitimately due to the applicant , mere delay should not defeat the claim for refund “. (AY. 2014-15)