115BAA in Tax Audit and ITR

Hello,

The company client's CA while filing TAX AUDIT REPORT (3CD) for FY2019-20  has marked field  'Whether the assessee has opted for taxation under section 115BA/115BAA/115BAB'  as NO.

Now, Assessee company wants to file ITR under section 115BAA i.e. 22% tax plus surcharge plus cess, as it saved tax amount (company with high turnover).

Can the company client do the same and will the ITR be valid?

Please provide your views and suggestions with possible implications.