Regarding it return filing after completion of due date

Dear Sir/Madam, X has not filed the IT Return within due date. Now he is ready to file the IT Return on Manually in Income Tax Office. But ITO are not accepting the IT return due to completion of due date. So is there any procedure to file the IT Return Manually? If there please suggest me
Replies (2)
Mention the relevant A.Y.
Is there any refund or demand ?

AY-11-12, 12-13 & 13-14

No Refund Sir

Even No Demand Also

Now we are filing 

 

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