Yes, after getting permission from JCIT/ ITO of your Jurisdiction u/s 119(2)(b) IT act, for delay in filing return. (if ITR not filed originally)
But if return filed earlier, you can revise it.
guides/section-119-2b
circular/circular9_2015
section-119-income-tax-act
letter-format-for-requestion-condo-nation-of-delay
https://tax guru.in/income-tax/missed-to-file-the-return-of-income-of-earlier-years-and-claim-refunds-or-benefit-of-carry-forward-loss.H T M L
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