Do I need to add HVAC ducts to my below grade basement rooms if my daylight basement rooms already have HVAC supplies and returns?

Do I need to add HVAC ducts to my below grade basement rooms if my daylight basement rooms already have HVAC supplies and returns?

We are currently finishing our 2200 sq.ft. daylight basement. The 3 front rooms all have windows and the back 3 rooms are below grade. We started finishing the front 3 rooms and all have HVAC registers/supplies and there is a very large return vent in the large middle room. My question is, since the back 3 rooms in the basement are below grade (and are very comfortable temp wise) do we still need to duct these rooms for HVAC supplies?