RTI for PAN Correction, Refund Delay and Tax Record Status

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.

• RTI Act 2005, Sections 6 and 7(1).
• Income Tax Act 1961, especially Sections 139A (PAN), 143 (assessment), 154 (rectification), 237-245 (refund), 245 (set off).
• CBDT Instructions and Circulars including the latest e-Refund SOP.
• Faceless Assessment Scheme 2020 as continued in 2026.
• CIC orders allowing applicants to access their own assessment records and refund determination notes.

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).

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.

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]

• Filing the RTI with the wrong agency. PAN issuance is NSDL or UTIITSL; refund is CPC; assessment is the AO. Map your problem to the right PIO.
• Asking the PIO to “release the refund”. PIO cannot. CPC's grievance cell or rectification under Section 154 is the right action route.
• Forgetting Aadhaar-PAN linking. Many “PAN inoperative” cases are linking failures. Ask for the linking log and reason.
• Mixing scrutiny and refund. Even in scrutiny cases, processing under 143(1) and refund are distinct routes; ask for both.
• Demanding noting on a colleague's case. Strictly exempt under Section 8(1)(j) and Section 138 of the Income Tax Act 1961.

• No reply in 30 days → First Appeal under Section 19(1).
• Rectification under Section 154 if the order is wrong.
• CIT (Appeals) for appealable orders within 30 days.
• e-Nivaran grievance in parallel.
• Writ in High Court for prolonged refund denial despite valid claim.

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

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.

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

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

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

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

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.

• Income Tax Department: incometax.gov.in
• CPC Bengaluru: incometaxindia.gov.in
• NSDL (Protean) PAN services: protean-tinpan.com
• UTIITSL PAN services: pan.utiitsl.com
• RTI Online: rtionline.gov.in

Last reviewed: 9 May 2026.

• AI RTI Drafter
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• First Appeal procedure