IT Date extension clarification required

CBDT has vide its order dated 20.08.2014 extended the due date for e-filing of Tax Audit Report to 30.11.2014 for A.Y. 2014-15. The order has nowhere mentioned about the due date for e-filing of Income tax Return (ITR). It seems due date for filing of ITR are been kept same. If the Assessee who are covered under tax audit provisions but not under transfer pricing audit provisions do not file the ITR on or before 30th September 2014, he may have the following implications:-
He may have to pay Interest U/s. 234A of the Income Tax Act,1961 on taxes outstanding.
Losses if any may not be allowed to be carried forward under the provisions of section 80 Read with section 139(3) of the Income tax Act,1961.
To claim deduction of Statutory expenses falling under section 43B, Assessee have to pay these Statutory on or before the filing of ITR or Due Date of return filing (Due Date of ROI is 30.09.2014) whichever is earlier.
Some of the deduction i.e. Under Section 10A, which requires Assessee to file his return on or before the due date specified under sub section (1) of section 139 may not be allowed to Assessee.
If Assessee not able to file his Return on or before 30.09.2014 he may not be able to revise his Return of Income.
In True Terms for Tax Professional as evident from Order there is no extension of date for Tax Audit Report as most of the professionals prepares ITR only after completion of Tax Audit Report.
CBDT Order has created lots of confusion amongst the taxpayer and tax professionals by not specifying regarding ITR and CBDT needs to immediately clarify its stand on ITR filing.