Tax audit u/s 44ab or not

My client has a proprietorship business involves in reselling of cosmetic items. Turnover for A.Y. - 2019-20 was Rs. 1,24,00,00 (as per GSTR- 3B & 1). So, cannot manipulate turnover. Net Profit was shown around 3.96%. Income Tax Return was filed in ITR-3 in the “No Accounts case” section. Subsequently, Notice was received U/S 139 (9) – Defective Return wherein the AO has mentioned that “” Error Code – 332 ---- Descripttion -- Tax Payer has claimed gross receipt or income under the head “Profits and gains of Business or Profession” more than Rs. 1 crore; however, he has not filled Balance Sheet and Profit and Loss Account and has not got the books of account audited. Probable Resolution -- The complete details of Profit and loss account and Balance Sheet are to be entered in Part A and taxpayer has to e-file he audit report, specified under section 44AB. ””. MY QUERY ----- Now if I file the audit report in response to the notice under section 139(9), then I believe there is each and every possibility that it will attract the penal provisons U/S 273B because I don’t have any of the reasonable explanations for delay in filing the audit report. THEN WHAT CAN BE DONE IN THIS CASE IN ORDER TO AVOID THE PENAL PROVISIONS OR TO REPLY SO THAT AUDIT CAN BE AVOIDED ?