Deduction claim without filling of ITR

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.