This discussion clarifies the possibility of filing an Income Tax Return (ITR) for Assessment Year (AY) 2020-21. Unfortunately, the deadline for filing a belated return for AY 2020-21 has passed, meaning it's no longer possible to file. For earlier financial years like FY 2019-20, filing is only permitted in cases of refund, and requires specific approval from the CIT. If you've missed the deadline, you may need to submit a request for condonation of delay under Section 119(2)(b).
You can file the return for F.Y 2019-20 only in case of refund after payment of tax . You have to take approval from CIT , after approval you can file return for FY 2019-20 only in case of refund .