Aop is required to file itr

This discussion addresses whether an Association of Persons (AOP) can file Income Tax Returns (ITR) for past assessment years, specifically from AY 2013-14 to 2019-20. It explores the possibility of claiming refunds and the procedures involved. The consensus suggests that refunds might be claimable for the last six assessment years, provided a specific process is followed, including obtaining approval for condonation of delay with genuine reasons from the jurisdictional CIT under section 119(2)(b).