TDS return

Hi All

One of my frnd is working in delhi ..........with a company and company has issued him TDS certificate under section 194J.

he has not filed his income tax return for last year as well.........now he wants to filed his income tax return for previous year as well as for this year.............is there any penalty amount for non-filing of income tax return???

he will get his TDS claim for both the years or not?

Pl. clarify!

Thanks !