16 August 2014
you can file the return of income tax for Fy 2012-13 ., 2013-14 ITR for before F Y 2012-13 ITR time is time barred.
for year 2012-13 ;last date is 31.5.2015 and 2013-14 last date is 31.3.2016 or completion of assessment which ever is earlier. you can file the return for 2012-13 it may possible ITO impose the penalty for late filing return fine Rs. 5000/-.