An assessee has not filed his IT return for the FY 2018-19. Under AIR

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An assessee has not filed his IT return for the FY 2018-19. Under AIR the dept has information about his deposits and withdrawals during that year. The details are found uploaded under “compliance” in IT portal. Now he wants to file the return for the FY 2018-19. What is the procedure to follow to file belated return seeking condonation of delay, u/s 119(2)(b) ? I find lot of material on claiming the refund, waiver of filing forms for charitable institutions etc., But not on this matter. Can someone guide me properly?

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