Income Tax Refund Delay: RTI Templates 2026

Also useful: Check your ITR return status online.

Last reviewed: 1 September 2026.

If your Income Tax refund has been pending well beyond the normal few weeks after ITR processing, you have a statutory right under the Right to Information Act, 2005 to force a written reply in 30 days from the CPC Bengaluru CPIO and/or your jurisdictional Assessing Officer's PIO. This guide gives you the exact RTI templates — one for CPC (Centralized Processing Centre) Bengaluru for online-filed returns, one for the jurisdictional AO's office for assessment / scrutiny / demand matters, one for the Directorate of Income Tax (Systems) for portal / technical issues — plus the complete escalation ladder via CPGRAMS, e-Nivaran, CIC Second Appeal, and writ under Article 226.

• §143(1) — intimation of processing within 9 months from end of FY in which ITR was filed (outer limit).
• §244A — interest on refund at 6% per annum simple: from 1 April of the assessment year for refunds of excess TDS / advance tax, and from the date of filing the return for refunds of excess self-assessment tax.
• CBDT guidance — the Board has from time to time directed priority processing of returns with small refund claims; treat 15-30 days for e-verified returns as normal practice, not an enforceable deadline.
• Faceless Assessment Scheme 2019 — scrutiny routed through National Faceless Assessment Centre (NFAC); separate PIO structure.

To file a sharp RTI, you need to know the journey your return takes. The flow is roughly this:

1. Step 1 — Filing. You file your return on the e-filing portal incometax.gov.in and receive an acknowledgement number.
2. Step 2 — E-verification. You verify the return by Aadhaar OTP, net banking, or EVC. A return that is not e-verified within 120 days is treated as invalid — and an invalid return generates no refund at all.
3. Step 3 — Processing at CPC. CPC Bengaluru processes the return under Section 143(1) and issues an intimation. This is where most refunds are released.
4. Step 4 — Refund banker. Once the intimation shows a refund, the amount is routed through the State Bank of India (SBI) as Refund Banker directly to your pre-validated bank account.
5. Step 5 — Credit or return. If your bank account details match, the refund is credited. If they do not — a name mismatch, a closed account, a wrong IFSC — SBI returns the refund to the department, and you must file a refund re-issue request on the e-filing portal.

The delays usually hide in one of these five steps. The most common stall points are: e-verification not completed, the Section 143(1) intimation not yet generated, a Section 245 adjustment quietly made against an old demand, the refund returned by the bank, or a Section 241A withholding in a scrutiny case. Your RTI questions should map to these stall points — ask for the record at each step, and you will find where the file is stuck.

A useful diagnostic before you file: log in to incometax.gov.in and check three things in this order. First, open e-File > e-Verify Return to confirm your return is verified — an unverified return is the single most common reason for a “stuck” refund, and no amount of RTI will fix a return that was never validly filed. Second, open Services > Refund Re-issue Request to see whether the department has flagged a bank-account problem. Third, download your Form 26AS and AIS and reconcile every TDS entry against your return — a single mismatched TDS claim will pause the refund until it is resolved. If any of these three checks reveals the problem, fix it directly on the portal; you may not need an RTI at all. If all three are clean and the refund is still “Processing” after more than 60 days from the date of e-verification, the RTI is your next move. The 30-day statutory clock that the RTI Act imposes on the department is usually faster than another round of waiting on the grievance portal.

Two things have changed that directly affect refund RTIs filed in 2026.

First, the Section 241A threshold. CBDT Instruction No. 07/2022 fixed a monetary limit: only refunds of Rs.50,000 or more are referred for Section 241A withholding action in scrutiny cases. Where the AO proposes to withhold, the AO must respond to CPC within 50 days; failing that, CPC automatically releases the refund. This applies to returns filed for Assessment Year 2022-23 onwards. If your refund is below Rs.50,000 and you are told it is “held under Section 241A”, that is a red flag worth questioning in your RTI.

Second, the grievance architecture. In November 2024 the CBDT overhauled grievance routing and demarcated specific authorities — CPC-ITR for return processing, CPC-TDS for TDS mismatches, the AO for assessment matters, the Director General of Income-tax (Systems) for portal and technical issues, and NSDL/UTIITSL for PAN and TDS-related processing. Grievances are filed at pgportal.gov.in (CPGRAMS) and through the e-Nivaran module on incometax.gov.in. The departmental target is about 8 weeks, with PMO/FMO-flagged cases aimed at 21 days. This matters because a CPGRAMS grievance and an RTI are parallel remedies — the grievance asks the department to *act*, the RTI asks for the *record*. Used together, they are powerful.

• “Under Process” at CPC — 15-30 days normal. Beyond 45 days is a red flag.
• “Processed — Refund pending for dispatch” — system error or bank details mismatch. Check “Refund Reissue” on the e-filing portal.
• “Refund paid — not received in bank” — UTR on portal; call bank with UTR.
• “Refund adjusted against outstanding demand under §245” — adjustment proposal should have been sent as §245 intimation; challenge within 21 days.
• “Defective return u/s 139(9)“ — respond through portal within 15 days.
• “Refund withheld u/s 245” — stuck until underlying scrutiny / assessment closes.
• “Refund returned by bank — please raise reissue” — KYC mismatch; update bank + raise reissue request.

You may have already tried the e-Nivaran grievance, the “Refund Re-issue” form, or the helpline. These have their place — when they work. But:

• e-Nivaran / helpline: the agent can close your ticket with “kindly raise refund reissue request on portal” — even when the portal won't let you. No reasoning. No deadline. No appeal.
• RTI: the PIO must give you a written reply with reasons within 30 days under §7(1) of the RTI Act. If they don't, you get a free First Appeal under §19(1), and after that a Second Appeal to the Central Information Commission with penalties of up to Rs 25,000 on the silent PIO under §20.

In short: helplines give you scripts. An RTI gives you a paper trail with a legal deadline.

To:
The Central Public Information Officer,
Centralized Processing Centre (CPC),
Income Tax Department,
Post Bag No. 1, Electronic City Post Office,
Bengaluru 560100, Karnataka.

Subject: RTI — status of income tax refund for AY [YEAR-YEAR], PAN [PAN],
          ITR ack. [NUMBER]

Respected Sir/Madam,

Under the Right to Information Act, 2005, I request the following
information regarding my ITR for Assessment Year [AY]:

1. Date on which my return filed on [DATE of e-filing] was received at
   CPC and the queue position at the time of receipt.

2. Current stage of processing (under §143(1) intimation / refund
   pending dispatch / refund paid / refund returned).

3. If the refund has been paid, the Unique Transaction Reference
   (UTR) number, date of credit, and bank account to which it was
   credited.

4. If the refund has not been paid, the reason for delay and the
   expected date of dispatch.

5. Whether any adjustment under §245 has been made against
   outstanding demand; if yes, copy of the §245 intimation and
   underlying demand order.

6. Whether the ITR has been flagged for scrutiny / revision / re-opening;
   if yes, the notice number and issuing officer.

7. Interest under §244A accrued on the refund as of date of this reply.

8. Name, designation, email and phone of the dealing officer at CPC
   handling my case.

Rs. 10 RTI fee has been paid online via rtionline.gov.in (alternatively
IPO is enclosed in favour of "Accounts Officer, Income Tax Department").

Yours faithfully,
[Name]
PAN: [PAN]
Address, mobile, email.
Date: [DD/MM/YYYY]

File online: rtionline.gov.in → Ministry of Finance → Income Tax Department → Centralized Processing Centre (CPC).

Your refund is processed by the Centralised Processing Centre (CPC) at Bengaluru, but the file ultimately belongs to your jurisdictional Assessing Officer (ITO / DCIT) — based on your PAN's first letter, your declared address, and your income source (salaried / business / non-corporate).

• Open https://www.incometax.gov.in
• Login → Profile → “My Profile” → “Jurisdictional Details”
• OR (without login): https://www.incometax.gov.in/iec/foportal/help/individual/return-applicable-1 → “Know Your AO”
• Note the Range, Circle/Ward, Building, City — that is your AO. Write down the full postal address.

Two PIOs can answer:

• PIO at CPC Bengaluru — best for “refund issued but not credited”, refund banker (SBI) failure, IFSC mismatch, EVC/pre-validation issues. Address: The PIO, Centralised Processing Centre, Income Tax Department, Post Bag No. 1, Electronic City Post Office, Bengaluru - 560100.
• PIO at your jurisdictional AO — best for “refund adjusted u/s 245 against an old demand”, scrutiny CASS-flag holding back the refund, or any case where the file has been pulled out of CPC.

If you don't know which, file to both — the fee is Rs 10 each. They will route internally if needed under §6(3) of the RTI Act.

To:
The Public Information Officer,
Office of the [Assistant / Deputy] Commissioner of Income Tax,
Circle / Ward / Range [NUMBER],
[City, State].

Subject: RTI — status of assessment and refund for AY [YEAR-YEAR],
          PAN [PAN]

Sir/Madam,

Under the RTI Act, 2005, I request:

1. Status of the assessment proceedings for AY [AY] — whether under
   §143(1), §143(3), §147 re-opening, or other. If under scrutiny,
   the notice number and dates of hearings held.

2. Copy of any notices issued to me in connection with this
   assessment, and copies of my replies on file.

3. Whether any refund computation has been done; if yes, the amount
   and the order generating the refund (or the reason for withholding
   under §245).

4. Any outstanding demand against PAN [PAN] as on date, the assessment
   year, the amount, and the order generating the demand.

5. Whether the refund has been adjusted under §245; if yes, copy of
   the §245 intimation and the demand order against which adjusted.

6. Name, designation and contact of the present AO, and the Range /
   Circle to which PAN [PAN] is jurisdictional.

7. Copy of the noting sheet of the file from date of ITR receipt till
   date of this reply.

Rs. 10 IPO in favour of "Accounts Officer, Income Tax Department" is
enclosed (or waiver under §7(5) for BPL applicants).

Yours faithfully,
[Name] / PAN [PAN]

To:
The Central Public Information Officer,
Directorate of Income Tax (Systems),
ARA Centre, E-2, Jhandewalan Extension,
New Delhi 110055.

Subject: RTI — portal technical issue / grievance ref [REF] for PAN [PAN]

Sir/Madam,

Under the RTI Act, 2005:

1. Status of the grievance I raised through the e-filing portal on
   [DATE] bearing reference number [REF] relating to [describe issue].

2. The dealing officer at DIT (Systems) and the technical team assigned.

3. Service standard for resolution of this category of grievance and
   the reason for delay beyond that standard.

4. Copy of the correspondence between DIT (Systems) and the CPC /
   NSDL / UTIITSL as applicable on this grievance.

Rs. 10 IPO enclosed (or online via rtionline.gov.in).

Yours faithfully,
[Name]

The broader refund-delay RTI (see linked article) asks about status and reasons. The 60-day-plus RTI adds three specific questions:

1. Interest calculation under §244A. Number of months counted, start date, end date, rate applied.
2. Whether interest is being suppressed under §244A(2). §244A(2) reduces interest where the delay is attributable to the assessee. The PIO must show the attributable-delay finding.
3. Demand adjustment under §245. A prior-year tax demand will absorb the refund; the §245 order must be disclosed and the interest computed on the net.

1. Day 0 — File RTI to CPC (for online ITR) or AO (for assessment matters).
2. Day 0 parallel — Raise grievance at CPGRAMS (tag Ministry of Finance).
3. Day 0 parallel — File grievance at e-filing portal → “Grievance” → “Submit a New Grievance”.
4. Day 0 parallel — Call the e-filing helpline 1800-103-0025 (or 1800-419-0025) or 08046122000.
5. Day 7 — If the refund concerns a hardship (medical, senior citizen or a small refund), escalate through e-Nivaran on the e-filing portal and in parallel on CPGRAMS at pgportal.gov.in. Do not look for an Income Tax Ombudsman — that institution was abolished in February 2019.
6. Day 30 — PIO reply due under §7(1).
7. Day 60 — First Appeal under §19(1) to the FAA (CIT at the same office).
8. Day 150 — Second Appeal under §19(3) to CIC.
9. Parallel — Writ petition under Article 226 — Delhi HC + Bombay HC have been active on refund delays.

• §244A itself — for refunds of excess TDS / advance tax, interest runs from 1 April of the assessment year, not from the date of ITR filing.
• Tata Teleservices Ltd. v. CBDT (Delhi HC 2016, 386 ITR 30) — the Department cannot withhold processing of returns and refunds under §143(1) beyond the statutory period.
• CIC decisions on refund file notings — the Commission has routinely rejected §8(1)(e) fiduciary claims and directed disclosure of file notings on the applicant's own refund processing.
• CIC practice on non-reply — the Commission has repeatedly directed Income Tax PIOs to reply where applications were ignored; non-reply is itself ground for penalty under §20.
• Vodafone Idea Ltd. v. ACIT (SC 2020) — processing of returns under §143(1) cannot be declined; the Supreme Court relied on Tata Teleservices.

Under §244A, you are entitled to simple interest at 6% per annum on the refund amount from the date the refund became payable. Calculate:

• From date of filing the return (for refunds of excess self-assessment tax).
• From 1 April of the AY (for refunds of excess TDS / advance tax).

Always include a question in your RTI asking for the accrued §244A interest. Many citizens forget; CPC auto-pays it but errors are common.

If the refund is Rs. 50,000, ITR filed on 31 July 2025, and refund credited on 15 February 2026:

• Days from 1 April 2025 to 15 February 2026 = around 320 days = 10 full months.
• §244A interest = Rs. 50,000 × 0.5 percent × 10 = Rs. 2,500.
• Total disbursement = Rs. 50,000 + Rs. 2,500 = Rs. 52,500.

If the CPC pays only the principal, the missing interest is itself a ground for a separate RTI and a First Appeal.

• “Information relates to third-party ITR (your employer's TDS)“ → Not third-party — it is your own tax liability and your own PAN's record; you are the subject of the information, not a third party.
• “Fiduciary (§8(1)(e))“ → Not fiduciary; taxpayer-Department is statutory, not fiduciary. Cite Jayantilal Mistry.
• “§245 adjustment details are internal” → §245 requires prior written intimation. Adjustment without intimation is void.
• “Scrutiny file is privileged under §8(1)(h)“ → §8(1)(h) applies only while investigation is live. Once assessment order passes, clause ceases.

- Filing to CBDT HQ instead of CPC Bengaluru. Refund processing lives with CPC, not with the CBDT head office at New Delhi. A misdirected application costs you 30 days.

1. Asking “why is my refund not issued?” The PIO is not required to explain policy; ask for the *record* — the intimation, the adjustment memo, the SBI forwarding date.
2. Writing your full PAN in the body. Use only the last four digits in the questions; put the full PAN in the signature block so the PIO can locate the file without exposing it in a reply that may be circulated.
3. Forgetting the acknowledgement number. Without it, CPC cannot pull your record. Always include the acknowledgement number and Assessment Year.
4. Not citing Section 244A. Interest on delayed refund is a statutory right under Section 244A. If you do not ask for the worksheet, the department will not volunteer it.
5. Skipping the pre-check. Many “refund stuck” cases are simply an unverified return, a bank account not pre-validated, or a TDS mismatch visible in Form 26AS. Check these before you file.

15-30 days is typical for online-verified returns in practice; the outer statutory limit for processing is 9 months from the end of the financial year in which the ITR was filed (§143(1)). If weeks pass after processing with no refund, RTI is the proper remedy.

₹10 under Central RTI Rules 2012. BPL exempt under §7(5). Pay online via SBI gateway on rtionline.gov.in or via IPO in favour of “Accounts Officer, Income Tax Department”.

No. The institution was abolished in February 2019 by a Cabinet decision, along with the Indirect Tax Ombudsman. It had been created under guidelines rather than under an Act, so its decisions were only advisory, and the Government found it no more effective than the existing channels. Use e-Nivaran on the e-filing portal, the departmental grievance cells and Aaykar Seva Kendras, and CPGRAMS at pgportal.gov.in instead. An RTI plus a §19(1) First Appeal remains the route that carries statutory deadlines.

Yes — §244A provides 6% p.a. simple interest. Your RTI should explicitly ask for the interest calculation. CPC auto-computes, but errors are common.

Yes. §245 requires prior written intimation and a 21-day response window. If that was not followed, the adjustment is procedurally void. File a rectification under §154 plus an RTI for the §245 intimation document.

Two causes: (a) wrong bank account — update via portal, raise reissue; (b) bank-system error — call bank with UTR from portal. RTI to CPC only if neither resolves in 15 days.

Your own tax data is your information; DPDP does not bar your access to your own records (Article 21 + §3 of RTI Act). DPDP affects requests about OTHER people.

Yes. CPC accepts RTIs in English and Hindi. Reply will be in the same language.

Yes. July-September is peak refund-processing season (post-ITR-deadline). Delays compound in August-October. File RTI early — the earlier your ARN in the CPC queue, the faster your reply.

Probably not. CBDT Instruction No. 07/2022 sets the Section 241A referral threshold at Rs.50,000 and above. If your refund is below that figure and no Section 143(2) scrutiny notice has been issued, a 241A hold is questionable. Ask in your RTI for the reasoned order and the prior PCIT/CIT approval — the Delhi High Court in Maple Logistics v. Pr. CCIT (14 October 2019) held that a mere Section 143(2) notice is not sufficient to withhold a refund under Section 241A; a reasoned order with prior approval is mandatory.

CPC often replies that aggregate or statistical data is not maintained as registered information, and that processing is automated. That stance has limits. The Central Information Commission, in TC Gupta v. CPIO, CPC Bengaluru (2022), recognised that while aggregate data may not be disclosable, assessee-specific information — your own PAN, your own refund status, your own Section 245 adjustment memo, your own Section 244A worksheet — is disclosable. Press for your specific records.

The First Appellate Authority for CPC is the Addl. Director of Income Tax (CPC), Unit-8, Prestige Alpha, Post Box No. 1, Electronic City Post, Bengaluru – 560500. If the CPIO does not reply within 30 days or gives an unsatisfactory answer, file a First Appeal under Section 19(1) of the RTI Act within 30 days. Use https://righttoinformation.wiki/tools/first-appeal-app.html to draft the appeal.

That is actually a useful answer. It means CPC processed your return and generated the refund, but the credit failed at the bank end — usually a name mismatch, a closed account, or a wrong IFSC. Log in to incometax.gov.in, go to Services > Refund Re-issue Request, correct the bank account details, and submit. The refund, plus Section 244A interest for the period of delay, is typically credited within a few weeks of the re-issue request.

Yes. The name, designation, and office address of the officer dealing with your file is disclosable information. Citing Section 4(1)(d) of the RTI Act in your application helps — it requires public authorities to provide reasons for administrative decisions to affected persons. Use https://righttoinformation.wiki/tools/pio-reply-checker-app.html to check whether the reply you receive is complete and lawful.

Yes, in most cases. The CPC PIO has access to the e-Filing system and replies with the actual status, reason for delay, and expected date. The reply rate is high (around 80 percent within 30 days as per CPC's own RTI annual report).

• AI RTI Drafter — pre-fill for IT refund
• First Appeal Builder
• RTI Deadline Calculator
• First Appeal & Second Appeal Complete Guide
• §8 Exemptions — every clause
• PAN Decoder — validate format + draft RTI
• The RTI Playbook
• Section 245 Notice
• IT 143(1)(a) Response
• TDS Refund Status

• Income Tax Act, 1961 — incometaxindia.gov.in
• Refund processing timelines — incometax.gov.in
• §244A interest — incometax.gov.in
• e-Filing portal — incometax.gov.in
• rtionline.gov.in
• Central Information Commission