Salary arrears u/s 89

my client has not filed itr for past 5 years and for the previous year he has received salary arrears, can he claim relief u/s 89?
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Quick Summary
This discussion explores whether an individual can claim relief under Section 89 for salary arrears, even if they haven't filed their Income Tax Returns (ITRs) for the past five years. Despite the client's previous lack of filing, the consensus suggests that relief under Section 89 may still be possible, even if tax wasn't paid earlier, provided TDS was deducted and not claimed.

Why he has not filed ITR for the last five years ?
He was in a state of blissful ignorance 😂, can he claim relief u/s 89?
In my opinion, relief under section 89 can be claimed even though tax was not paid earlier.
But TDS was deducted though which he never claimed.

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