Filing Return from 2012-13?

"he cannot make IT return for FY 2013-2014"

He can file return for Ass Yr. 2014-15, if there is any refund due.

"It will be ok if he drop Fy 2013--2014 and makes start from Fy 2014-2015 & FY 2015-2016."

Yes No problem.

Sir,

Can i show all closing balance of PL ,capital AC for  Fy2012-2013, as an opening balance of Fy 2014-2015.As i have to drop Fy 2013-2014 .or is there any other way is there.

"Can i show all closing balance of PL ,capital AC for  Fy2012-2013, as an opening balance of Fy 2014-2015"

Not at all. Was there no activity during year FY 2013-14?

If possible take actual value, or estimate some projected value (possibly taxable income below exempted limit) for that year and proceed.

Sir,

one more thing if a person avail the benefit of 10(26) on his NET income of business.Does he can avial the same benefit for income from Bank Interest,and other Interest Also.

No, but he can avail interest on bank savings account upto Rs.10,000/- u/s. 80TTA