New tax regime in audit report and old tax regime in ITR

This discussion addresses a common dilemma for individuals with PGBP income: the auditor has used the new tax regime (Sec 115BAC) in the Tax Audit Report (Form 3CD), but the assessee wishes to file their Income Tax Return (ITR) under the old tax regime without filing Form 10IE. The core question is whether this is permissible and what the potential consequences might be, including the possibility of a notice from the tax department. It also touches upon the implications of having conflicting tax regimes declared.