Banks should not Deduct of TDS from Audit Fees for audit of FY 2014-15

Some banks are deducting TDS from Audit fee in the same FY for which we have been appointed as auditors on the plea that they are deducting TDS, because they are making provision for audit fee in the same FY. They say that Section 194J requires to do so.

Is it the right practice? 

This may be wrong and against the spirit of section 194J because:

1. On 31st March we were not the auditors of the bank.
2. On 31st March Bank was not liable to pay audit Fee to us.
3. On 31st March bank was not liable to credit this fees either in our account or any "suspense" account.

And above all "services was not rendered" on 31st March. See the definition of "Professional Services" given in the section 194J itself.

Thus those bank deducting TDS from audit fee for FY 2014-15 on 31st March may be totally wrong and against the law and liable to deduct in the year in which "Professional services" taken.