Query linked with raising of loan

If some assessee wants to raise loan and he requires the ITR of last two years which he have not filed yet.

now if the assessee files the itr of last two years then

my query is ," will these belated return would enable the assessee to rasie the loan?

or to raise the loan return should be filed within due date specified u/s 139(1)?

and in case if the income is below the limits specified u/s 139(1).