Help. my friend forgot to submit exam application today.

He paid fees already before 25th but forgot to submit the PDF. Is there late fees for that too?

I have one doudt on Capital Gain that if I transfer one residential property in the month of Feb 2015 but Sale deed registered in the month of May 2015 but Consideration also has been received in the month of May 2015 then they immediatly purchased another House property, in this regards in which Assessement year Assessee should file the Income Retun?