AY 2021-22 not filed..

Sir/Madam AY 2021-22 (Tax Audit)has not filed. Can it be filed now ??
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Quick Summary
It appears the tax audit report for AY 2021-22 has not yet been filed. While it's possible to file it now, be aware that the Assessing Officer (AO) may impose a penalty. For income tax returns, filing for AY 2021-22 is generally not possible, but a condonation request might be an option if a refund is due. The availability of the updated ITR facility on the portal for the previous year is also mentioned.

Yes, a tax audit report can be filed now. 

But the AO may impose a penalty upon you. 

My neighbor asked to me can we file Income tax return for 21 now?? it is possible?
Not possible, but if he has refund then he can file by filing condonation request. Also last year return filed through updated ITR but same is not available on portal

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