The income tax department can allow taxpayers to file returns post the deadline for specific cases. “The Central Board of Direct Taxes (CBDT) has issued a circular in this regard where if the taxpayer has tax refund pending or wish to carry forward his losses and missed the deadline of filing of tax returns, then he can file an application to the Income tax commissioner or the prescribed authority,” explains Abhishek Soni, CEO, tax2win.in, a tax-filing firm.