If you missed the deadline to file your Income Tax Return (ITR) for AY 2020-21, you may still be able to file a belated return. This involves applying for a condonation of delay to the Commissioner of Income Tax. If your request is approved, you'll be able to submit your return. While the new portal may not yet have an option for delay requests, you can often file this application manually under Section 119(2)(b).
If you are having refund case then you can apply for condonation of delay request to commissioner of. Income tax if approved you can file belated return .