For financial year 2017-18, i.e. AY 2018-19, one of my family member was having TDS of around 5,000/-. However, since his income was not above 2,50,000/-, hence not taxable, he did not file ITR, unaware of the the fact that TDS was deducted and he was eligible to get refund. Now, since the last date for filing ITR for that particular assessment year has already passed, he can't file it online. Is there anyway to claim the refund? Does this reason make a valid ground for filing condonation request?