Set off losses carry forward against income of current year

If return of  AY 2014-15, was filed u/s. 139(3), it will accept the set off in current year's ITR..

1. As per sec 72 loss under the head "PGBP" can be carry forwarded for a period of 8 AY immediately from the AY in which the loss was incurred. 
2. However, sec 80 puts restrictions with respect to carry forward of loss that it should be filed within the due date of filing the ROI specified u/s 139(3). 
3. In case of extended due date relating to that year. It will be allowed to be carried forwarded and set it off. 
4. In your case loss can be carry forwarded and set it off up to AY 2022-23. 
Please correct me if the above solution has an alternative view.