Leave travel allowance

An Employee has availed Rs 25,000 as LTA from his company, but hasn't made a travel So the amount is Taxed.

In the next year, he availed Rs 25,000 and performed a travel. He has submitted his bills for 65,000.

His contention is that since previously his LTA has been taxed and not allowed as deduction , he would avail Rs 50,000 in current year. 

Is his contention valid?? Can he avail for Rs 50,000.??

Please do suggest:)