01 October 2013
On 26-9-2013 CBDT has issued a notice regarding giving exemption to e-filing of audit report, according to this notification for this year e-filing of audit report can be upload upto 31-10-2013, but on or before 30-9-2013 audit report shall be filed manually with the local ITO if e-filing of audit report not done.
If you failed for both then liable for penalty otherwise not.
Click on below link to get the above notification.