As per the circular of CBDT, extension only gives relief for the penalty of 234F & Late Tax audit but unfortunately, 234A is still applicable for the month of October. You can refer the circular on E-filing portal.
The due date has been extended to 31st Oct 2019 for audit Wala assesses. But 234A is still applicable from regular date 30-9-2019.
Note that for partner's individual return ,(except working partners) the extended due date of return was 31st August 2019. So for those partners - late fee penalty under 234F is payable.
For working partners the due date for this AY is 31-10-2019.
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