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

AY 2021-22
Individual Assessee
Main source of Income from PGBP

Hello professionals,

Auditor has opted new tax regime (u/s 115bac) in Tax Audit Report (Form 3CD) and assessee hasn't filed form 10IE till date. Assessee wants to file Income Tax Return by opting old tax regime. Can the assessee file ITR in old tax regime and whether the department will issue the notice or not?