Confusion between filing of audit report & it return

I m not able to understand why CBDT specified 2 different due dates for tax audit report & return filing...? if we have to submit tax audit report then we will be able to do it only after doing full audit so if we do audit & prepare report then we wil be able to submit IT return also on the same time.so why 2 dates?
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Because some time challan deposition and non availability of DSC takes time in filing IT Return.

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