Can tds return for earlier a.ys be submitted now?

Dear concern There is no connection between contravention of sec 200(3) (i.e. Non-submission of TDS returns) and sec 40(a)(ia) ... No disallowance can be made under sec 40(a)(ia) merely because of non no-submission of TDS return, if the assessee has properly deducted and paid TDS within due date of filing of return u/s 139(1)... However penalty(u/s272) of Rs. 100 per day shall be levied for non submission of TDS return but it shall not exceed the amount of TDS... It may also be noted that finance act 2012 has deleted sec 272 and introduced new penal provisions under 234E and 271H for default in furnishing returns of TDS for the qtr ending 30-6-2012 and onwards.. But in this case provisions of sec 272 shall only be applicable..