Hi @Govind Krishna ,
Thank you for contacting Q&A Forum. I would like to provide my findings and proposed solution:
There's a recommended way in the public documentation that may meet your needs:
Using EAM and Conditional Access custom controls in parallel
EAMs and custom controls can operate in parallel. Microsoft recommends that admins configure two Conditional Access policies:
One policy to enforce the custom control
Another policy with the MFA grant required
Include a test group of users for both, because if a user is included in both policies, or any policy with both conditions, the user has to satisfy MFA during sign-in. They also have to satisfy the custom control, which makes them redirected to the external provider a second time.
Kindly let me know if this work for you and please let me know if you have any further question.
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Best regards,
Eric