Leave Encashment Exemption for BSNL Emloyee

My sister is BSNL Employee at the time of VRS
I Filed her return for FY 18-19
At time of filing return she is pentioner so in portal I select pentioner from available option she rec'd leave encashment of rs.680000/- I show this amt in TI & also stated this amt in exempted income
CPC make order u/s 139(1) & given refund of rs.2960/-
Than after I rec'd Reaction order dt.17/11/2021 & raised demand of rs.85030/- along with interest & penalty I represented stating the as she was originally Central Government employee full LE amt rec'd is exemted CPC has not considered my representation & again issue order u/s 154 rasing same demand . Again I represented along with LE amt Exemption Certificate of officer responsible for TDS .But CPC again send order in Feb-2022 I am not able to file Ratification as portal not allowed it what is the solution Pl guide me