The Rajasthan High Court has allowed the application seeking condonation of delay under Section 119(2)(b) of the Income Tax Act in order to claim a refund for the assessment year 2009-10 to 2014-15 on the grounds of genuine hardship.The bench of Justice Pushpendra Singh Bhati and Justice Munnuri Laxman has observed that the depression, old age, long pendency of the issue, and the...