For the vast majority of shows, the network or web channel announces and assigns season numbers to each episode. However, some shows like daily soaps or daily talk shows don't have any notion of season numbers. In such a case, the premiere year of the episode should be used as season number.
Sources:
http://www.thefutoncritic.com/news/2020/05/13/nbc-renews-a-little-late-with-lilly-singh-for-a-second-season-873202/20200513nbc01/
https://tvlistings.zap2it.com/overview.html?programSeriesId=SH03184703&tmsId=SH031847030000&from=TVGrid&aid=gapzap
Season 1 just ended so currently all listed episodes should be moved to Season 1.