Tds at higher rate of 20%

TDS was deducted in FY 10-11 @ 10% for rent of property. (even though amount paid did not exceed Rs. 1,80,000/-)

PAN of the party was not available at that time.

Is the deductor liable to pay balance 10% tds (i.e. shortfall) by non compliance of section 206AA ?

As per my view, he is not liable, since the TDS was deducted even though it was not deductible; (the agreegate amount paid to the party did not exceed Rs. 1,80,000/- in an year)