Can Salaried Employee (Assessee) claim Twine HRA Exemption Benefit?

In this regard Income Tax Department cleared that the Salaried Employee (Assessee) can't claim exemption of HRA benefit in two way whether the Taxapyee (Employee) received one payment of rent. In this matter some facts described by the Income Tax Department which helps to Salaried Employee (Taxpayee) which are as under:

• Assessee had been allotted a residential flat by employer which was obtained on lease by employer.
• Employer recovered amount towards reimbursement of rent and also paid HRA to assessee.
• Assessee-employee claimed nil value of accommodation perk under section 17(2) since rent was reimbursed to employer. He also claimed HRA exemption under section 10(13A) in respect of rent recovered by employer.
• AO disallowed HRA exemption claim since assessee had claimed nil perk value of accommodation in respect of rent recovered.