Fellow CA
86871 Points
Joined June 2009
actually, the return for earlier years can be filed:
1. if the return has a refund due, then you need permission from Jurisdictional CIT for condoning the delay (section 119(2))
2. If there is no refund, you can file a manual return with the jurisdictional AO. However, such a return wont be processed but will be kept on record.
3. If you want to do everything perfectly, then request jurisdictional AO to issue 142(1) notice and then file return in response. Such a return will be processed too.