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RTI for PAN Correction, Refund Delay and Tax Record Status

The Income Tax Department, the Centralised Processing Centre (CPC), Bengaluru, and PAN service providers (Protean (NSDL e-Gov) and UTIITSL) collectively handle PAN issuance, correction and refund payouts. They are public authorities or substantially-financed bodies under Section 2(h) of the RTI Act 2005. An RTI under Section 6 asking for the PAN application acknowledgement, file noting, refund determination, refund advice and present status normally clears most disputes within 30 days.

When to use this guide

Use this guide if (a) PAN correction or re-issue is delayed; (b) refund is shown as “issued” but not credited; © refund is partly disallowed and you want the calculation; (d) Aadhaar-PAN linking has failed and PAN is “inoperative”; (e) refund reissue request is pending; (f) you want the assessment order or the rectification noting; (g) DIN-based notice has been issued but you cannot trace the file.

The CIC has held in A K Aggarwal v CBDT (CIC/AT/2009) and similar later orders that the assessee's own file noting, scrutiny notes, refund advice and rectification orders are disclosable to the assessee, while third-party data and ongoing investigation notes may be withheld under Section 8(1)(h).

Step-by-step process

  1. Identify the right PIO. For PAN issuance / correction: NSDL e-Gov (Protean) PIO and UTIITSL PIO; for refund: CPC Bengaluru's CPIO and the jurisdictional Assessing Officer; for assessment: the Range PIO at the Pr.CIT office.
  2. Pin the record. PAN, acknowledgement number for PAN application, AY, ITR acknowledgement number, refund sequence number, intimation order number, DIN of any notice.
  3. Use the body's own redressal first. e-filing grievance portal, CPC helpline, NSDL / UTIITSL grievance.
  4. Draft the RTI asking for the PAN file noting, acknowledgement status, refund determination workings, refund advice, set-off details, and present custodian.
  5. Pay ₹10 fee through online RTI or IPO.
  6. Wait 30 days then escalate.

Format / template

To,
The Public Information Officer,
[NSDL e-Gov / UTIITSL / CPC Bengaluru / Pr.CIT (jurisdictional)]
[Full address]

Subject: RTI under Section 6 regarding PAN [number], AY [year], refund / correction status

Sir / Madam,

I, [Full name], a citizen of India, holder of PAN [number], request the following under the RTI Act 2005. Fee of Rs. 10 paid online / by IPO.

For PAN correction / re-issue:
1. Date and acknowledgement number of my Form 49A / 49AA / Change request.
2. Present status and present custodian.
3. Reason recorded for any rejection or pending document call.
4. Date by which the corrected card will be dispatched.

For refund / assessment:
5. Status of my refund for AY [year], with refund sequence number, amount and date of dispatch.
6. ECS / NEFT / cheque mode and the bank advice number.
7. Reason for any reduction from the refund claimed (with calculation sheet).
8. Set-off, if any, against past demand, with the demand reference and Section under which set-off was made.
9. Copy of the intimation under Section 143(1) / order under Section 143(3) / rectification under Section 154.
10. Present location of my refund reissue request, if filed, with the bank validation status.
11. Standard timeline applicable to my refund per the latest CBDT circular.

I invoke Section 10 (severability). I undertake to pay further fee under Section 7(3).

Yours faithfully,
[Signature, name, date and PAN]

Common mistakes

Appeal or next step

FAQs

Can I get the assessment order under RTI?

Yes. Your own assessment order is your record. Even when service was through e-filing, you can ask for a certified copy.

What if my refund shows "Adjusted against past demand"?

Ask for the demand notice reference, the Section under which set-off was made, and a copy of the past demand order. If the demand itself is wrong, file rectification.

Is NSDL e-Gov a public authority?

Yes, substantially-financed and statutorily appointed. NSDL e-Gov has a designated CPIO.

Will the RTI delay my refund further?

No. Most CPC officers treat an RTI as a reminder. Filing it usually accelerates, not delays.

Can I get an inoperative-PAN reactivated through RTI?

No, but the RTI gives you the reason for the inoperative status, which you then act on (Aadhaar linking or DOB correction).

What if the refund cheque is lost in post?

Ask for the dispatch number, and file a refund-reissue request on the e-filing portal in parallel.

Can I get the faceless assessment unit's identity?

The unit code can be disclosed; individual officer identity is sometimes withheld under Section 8(1)(g) for ongoing safety, but the assessment order itself is yours.

Sources

Last reviewed: 9 May 2026.