ITR 7 can be filed without digital signature even in the cases where audit report is to be filed electronically

From assessment year 2013-14 onwards in case an assessee who is required to furnish a report of audit under section 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 12A(1)(b), 44AB, 80-IA, 80-IB, 80-IC, 80-ID,80JJAA, 80LA, 92E or 115JB he shall file the report electronically on or before the date of filing the return of income. Further, the assessee who is liable to file the above reports electronically shall file the return of income by furnishing the return electronically under digital signature OR  by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V i.e. these returns need not to be filed through digital signature only as applicable in case of   returns where Audit Reports  u/s 44AB is required and in case of companies (ITR-6).