Quries related to online filing of ITR

Consequences of not filing the ack. with the I.T. Deptt. within 15 days from the date of filing Electronic return without Digital signature
Every assesse filing his return of income electronically without digital signature is required to submit the duly signed assessment form to the nearest IT center and receive an acknowledgement within 15 days from the date of filing the return electronically.
Q. whether the duly signed assessment form should be submitted with the office of jurisdictional Assessing Officer only or can it be filed in the office of any Assessing Officer (AO) which is near to the assessee.
Answer: Jurisdictional AO
Q. if assessee fails to submit or submits belatedly, the duly signed assessment form within 15 days from the date of electronic filing then what are the consequences for the assessee. For instance assessee filed his electronic return without digital signatures on 15th Jan., 2009 and filed assessment form with the AO on 15th Feb., 2009.
Answer: Date of Filing shall be treated as 15th Feb 2009
Q. In case where return of income was filed electronically without digital signatures on 15th Jan., 2009 and duly signed assessment is filed with the AO on 16th April, 2009.
Answer: Date of Filing shall be treated as 16th April 2009
Q. Whether return filed electronically shall be treated as invalid return in any of the above circumstances. If yes then under which section.
Answer: Only in two circumstances:
A. ITR-V is not filed at all
B. Date of Filing ITR is beyond time allowed u/s 139 i.e. 2 years from the end of Assessment year.
Q. Whether this is a curable defect? If yes then under which section and how this can be cured?
Answer: Not Applicable in First two cases.
Q. Whether any penalty may be levied on the assessee for non filing of Form V within the time limit. If yes then how much and under which section.
Answer: No!