Return not filied

A NARENDRANATH REDDY (ARTICLE STUDENT) (54 Points)

28 November 2014  
one of the my client has incurred a loss of Rs 20L in A Y 2012-13 the same has filled as Tax audit in 2012-13 with in given time, they didn't filed a return in A Y 2013-14 Now they are to be filled in AY 2014-15. My doubt is, can i avail loss against profits in this AY. it is tax audit.