Condonation u/s 119(2)(b) rejected

Condonation u/s 119(2)(b) rejected in Aug 2024 for AY 2023-24,  So now what are the possible ways ki clients get an opportunity to file return and claim refund 

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Possible ways for clients to file a return and claim a refund could include:

Filing a belated return u/s 139(4) if time permits.

Checking if there is an option to file a revised return if the original return was not filed. 

Understanding the reasons for condonation rejection to plan next steps.

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