HRA is fully taxable or not?

Hi friends......

I have a query regading HRA u/s 10(13A)  .An Assessee of Central Govt Employee , is receiving HRA     i,e, ( 72000 Pa) from Govt and he Let out his own Residential house on Let out basis @ Rs 2700 pm and he is leaving in a Rental house paying Rent @ 5400 pm , My question is that can an assessee can claim Rent paid on his house from the HRA received amount u/s 10(13A) or not.

He is also Availng House loan taken on his residental  house and repaying every month EMI  around 10000/- pm , 

My query is that he is already having a residental house in the same city  and he let out his house on Rental basis and  staying in other House on rential basis for the past 2 yrs , can he can claim HRA u/s 10(13A) or his HRA received is fully taxable .

IF any mistakes correct me.

Plz reply 

Thanks in Advance

HARISH