Delay in filing revised return of Income - Income Tax

In one of the case of firm while filing return of Income for AY 2022-23, interest paid to partners was added back to firm s income but inadvertently interest paid was not claimed as expenditure. In this way taxable Income has increase and now date of filing revised return which is 31-12-2022 has also lapsed. Can CCIT condone the delay of filing revised return u/s 119(2)(b) and if yes how to file the Income Tax return because system do not allow return u/s 119(2)(b) prior to 31-3-2024