Now TIN has issued a release at website that 27A must be generated through FVU file only. Other form 27A shall be treated as invalid wef 01.02.2014. So all deductors should note that they should file form 27A generated through FVU only wef 01.02.2014. Release given by TIN-NSDL given below.
"With effect from February 1, 2014, it is mandatory to submit Form 27A generated by TDS/TCS FVU (File Validation Utility) duly signed, along the TDS/TCS statement/(s). Any other Form 27A submitted will be treated as invalid submission and the same will be rejected by TIN-FC branches. (27/01/2014)"