Tax treatment

bonafide lease agreement and communication / receipt from respective land reforms officer in favor of assessee is enough.

When an assessee claims Exemption U/s 10(1) ,  in Addition to the lease agreement and receipt from LRO , AO requires more details like, nature of the crop, amount of sales proceeds, relevant expenditure, and if sold in Food Grain Market (Mandi)  Purchase Bills issued by the purchaser or commission agents etc. 
 

yes, assessee  can claim exemption u/s 10(1) but he has to arrange some more documents detailing the nature and sale proceeds of crop and expenses borne etc ...