You cant file previous years IT return.
Also you should have a valid reason for condonation request u/s 119 2b . Most of the time they reject application. As you said you have never filed IT return. Try to mention and convince them that you had no idea about the whole process.
and You can file IT return for FY 2018-19 (AY 2019-20) without late fee. It's open now.
ITR -1 filling
Page no : 2
Open Singh
(97 Points)
Replied 26 May 2019
thank Dev Sir, one more question please, up to which FY can I apply for condonation letter, which I have never filled ITR till now and really I have no aware of it, by technical, create my user account on 25 May 19 for the first time, can I also quote it in my request
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