Condonation of delay in income tax return for past Teo years

one person needs income tax return of past 3 years for visa purpose. she filed only ay 22-23. previous two years not filed. she doesnt have refund or payable for past two years.
income tax site allows condonation only for delay in sending itr v. no option for delay in return filing.
can you please suggest any other option for filing previous Two years return?