Acks beyond Deadline

[Stringbean]

What is the status of tax returns transmitted by an ERO prior to the deadline, but the ack does not come back until the deadline has passed?

Is the return delinquent and/or subject to penalties?

Furthermore what if the situation is the same as above, except the return is e-file rejected?

[TAXNJ]

Pub 1345

What is the status of tax returns transmitted by an ERO prior to the deadline, but the ack does not come back until the deadline has passed?

Is the return delinquent and/or subject to penalties?

Furthermore what if the situation is the same as above, except the return is e-file rejected?

See page 8 Pub 1345. Might address your post.