ITR not filed for FY 2020-21

However, for FY 2020-21 onwards, belated return can be filed 3 months before the end of the relevant assessment year or completion of assessment, whichever is earlier. Hence, the last date to file belated return for the FY 2020-21 is 31st December 2021 (extended to 31st March 2022 specifically for FY 2020-21).

This is something which I already know . Thanks

In case of refund of income tax belated return can be file after getting approval from CIT.