Deduction claim without filling of ITR

I have sold an immovable property for rs.2400000/-for AY 2018-19 and the same amount invested in NHAI bonds for 5years, but I have not filled ITR for AY 2018-19. my case reopen in section 148, so I can claim deduction u/s 54 EC.
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Quick Summary
This discussion addresses claiming a Section 54EC deduction for capital gains from property sale, even if the Income Tax Return (ITR) wasn't filed for the relevant assessment year. The user invested their sale proceeds in NHAI bonds but missed filing their ITR for AY 2018-19. They received a notice under Section 148 and are seeking to claim the deduction. Advice suggests it's possible to claim the deduction by filing the ITR in response to the notice, potentially by applying to the Assessing Officer for permission to file late and explain the reasons for non-filing.

Yes, you can claim it while filing ITR in reply to the notice.

There is a special clause under which you can apply to the ao seeking permission for filing returns and revealing reasons for non filing of returns as the case may be.

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