A client forgot to file ITR for AY 04-05. TDS of Rs 9000 was deducted for AY 04-05. Is it time-barred now?

My client had a total interest income of Rs 90000 only for A Y 04-05. I have heard there is a circular by the CBDT on this that condones the delay in filing of ITR and enables assessee to claim tax refund even for a time-barred ITR if the amount of refund is less than Rs 10000. Can you please provide me the details?