Form 67 Income Tax of previous financial year

Dear Expert,

I want to know that we have not filed Form 67 of prior financial year,  FY 2019-20, 2018-2019 and 2017-18. Can we file Form 67 (Foreign Input Tax Credit) for this financial year?

if yes. Can we avail these foreign input tax credit, as we know it has to be filed before ITR section 139(1).