Condonation of delay in filing return

My query is Can we file return for a.y-2018-19 now if yes how can we file the return and what could be the penalty?. Is it okay to go for condonation under section 119(2)b of it act if the taxable income is almost nill I. E got rebate and no tax is payable. What is the process and how to do it please do help?. 

Replies (2)
Only CIT has the power to condon the delay
Condonation delay request will apply if any refund available...

If Your case no refund then request is not usable. And it's not acceptable by J-CIT.

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