This discussion concerns the possibility of filing an IT file for the Financial Year 2019-20 under Section 119(2)(b) of the Income Tax Act. This section allows the CBDT to authorise tax authorities to accept refund claims filed after the statutory period. If you need to submit such an application, you should send an intimation to your AO.
Section 119 (2)(b) provides that CBDT can authorize income tax authority to admit an application or claim of any refund after the expiry of period specified by the Act.