ITR not filed (Audit Case) - Partnership Firm

This discussion addresses a partnership firm that failed to file its Income Tax Return (ITR) for AY 2022-23, despite having no tax liability after TDS adjustments. The user is seeking guidance on how to file the ITR under an audit case and whether penalties or late fees apply to both the ITR and the audit report. It's confirmed that a condonation request option is available for such delays.