Tax refund claim

Dear all,
One person has an exempt income in 19-20 for which tds deducted. But income amount was not received in 19-20 in the bank, it was received inb22-23 only. so it was not offered to tax and return not filed in year 19-20.

In the year 22-23, this particular income was received in bank account. Since it is exempt income, the client forgot to show both income and tds in income tax return. Now revised return date also barred. So kindly advise how to claim refund of the tds deducted in 19-20.