Can we show remaining amount of 80ccd(1) in 80ccd(1b)

Sir/Mam,

Can we spilt/adjust  NPS employee contribution section 80ccd(1) amount in two parts as one for section 80CCE and second for section 80ccd(1b) ? I am state government employee and having PPF saving of 1,20,000 and my employee end NPS contribution(80ccd(1)) is 70,000.

My 1.5 lakh saving is completed by PPF = 1,20,000 + 80ccd(1)=30,000. Can i show remaining 40,000 out of 70,000 in 80ccd(1b) ?

Our PAO/Auditor not accepting this scenario and saying that you can not split/adjust section 80ccd(1) amount with section 80ccd(1b) amount as it is voluntary contribution. If anybody knows exact rule plz share authentic proof.

This given below proof given by my department PAO/Auditor so here i am confused please read this once:

https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/viewer.aspx?path=https://www.incometaxindia.gov.in/charts%20%20tables/benefits_available_to_individual_huf.htm&k=&IsDlg=0

Addition deduction of Rs. 50,000 shall not be allowed in respect of contribution which is considered for deduction under section 80CCD(1), i.e., limit of 10% of salary/gross total income. (this paragraph given in above url)