Is it possible to Exempt the Amount Received under 194H for a Salaried Person?

One of my Colleague booked one plot in one gated community in FY 2018-19, due to some reasons later he had cancelled it. The Builder Credited the amount in FY 2019-20 under 194H.

As 194H is Commission or Brokerage, but the amount he received is not commission.

Is there any possibility to Exempt the Same Amount in this year.