Belated it returns

Belated return for a Assessment year can be filed with in one year from the end of relevant asseessment year.Any return filed after belated period is invalid. hence you can file Belated Return for the A.Y 2013-14 on or before 31st March, 2015. But CBDT may authorise any Income tax authority to accept Belated Refund Application for any year. So if you want to file it for refund case, it would be better for you to request your jurisidictional Assessing officer. He may let you to file return if he is authorised by CBDT u/s 119(2)(b)