Ok. From the language of para 7 of said circular it appears that it is related with the situation when the ITR is being filed within due date. The mention that report is not to be furnished anytime on or after due date seems to be related when the ITR is being filed within due date. There is no mention of the situation when the case is so that ITR is being filed after due date.
Furhter, suppose we assume it relates to both situation i.e. ITR being filed within due date and after due date, there shall had been made necessary amendment in section 271B also, is not it, as in that section it is clearly written report to be furnished before specified date.
Furhter, suppose as per the circular no 3/2009 Audit Report not require to be filed at any time, then in what situation provision of section 271B be applicable. The same is making lot of confusion and require further clarification.