voluntary audit of llp - Income Tax

The accounts of every LLP shall be audited in accordance with Rule 24 of LLP, Rules 2009 . Such rules, inter-alia, provides that any LLP, whose turnover does not exceed, in any financial year, forty lakh rupees, or whose contribution does not exceed twenty five lakh rupees, is not required to get its accounts audited. However, if the partners of such limited liability partnership decide to get the accounts of such LLP audited, the accounts shall be audited only in accordance with such rule . The llp was audited voluntary though in the financial year, turnover does not exceed forty lakh rupees, or contribution does not exceed twenty five lakh rupees . Now if the ITR for A.Y. 2019-2020 is filed on 09.10.2019 within extended date for audited ITR 31.10.2019. Whether LLP audited voluntary will be covered by clause (a) of Explanation 2 to subsection (1) of section 139 of the Income tax Act .