People make Medicare enrollment errors for a variety of reasons, and equitable relief is not available for all of them.
If you find yourself without Part B coverage or are paying a penalty because you received bad advice from the federal government, Social Security may be able to waive your Part B penalty, enroll you into Part B, or do both things. This can be a big help if you would have otherwise had to wait to enroll during the GEP. (Unfortunately, you can’t get equitable relief if you were misadvised by your employer. In my experience, human resources departments often give out bad advice about Part B.)