Income tax vide Circular No. 06/2020 the CBDT has decided that the Commissioners of income tax are authorized to accept the condonation of delay in filing Return of Income for the A.Ys 2016-17, 2017-18 and 2018-19 by the Charitable Institutions.
https://www.incometaxindia.gov.in/communications/circular/circular_no_6_2020.pdf