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+{{htmlmetatags>metatag-keywords=(PAN correction RTI,refund delay RTI,income tax refund RTI,tax record RTI,CPC RTI,NSDL UTIITSL RTI,refund reissue)
+metatag-description=(PAN correction stuck, refund pending or tax records missing? File this RTI to CBDT, CPC, NSDL or UTIITSL for the file movement, refund advice and reasons.)}}
+====== RTI for PAN Correction, Refund Delay and Tax Record Status ======
+{{ :social:auto:guide-applicant-pan-correction-refund-rti.png?direct&1200 |RTI for PAN Correction, Refund Delay and Tax Record Status — RTI Wiki}}
+<WRAP center round info 95%>
+**Quick Reply:** PAN correction stuck, refund pending or tax records missing? File this RTI to CBDT, CPC, NSDL or UTIITSL for the file movement, refund advice and reasons.
+</WRAP>
+<WRAP center round tip 100%>
+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.
+</WRAP>
+===== 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; (c) 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.
+===== Legal basis =====
+  * **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).
+===== Step-by-step process =====
+  - **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.
+  - **Pin the record.** PAN, acknowledgement number for PAN application, AY, ITR acknowledgement number, refund sequence number, intimation order number, DIN of any notice.
+  - **Use the body's own redressal first.** e-filing grievance portal, CPC helpline, NSDL / UTIITSL grievance.
+  - **Draft the RTI** asking for the PAN file noting, acknowledgement status, refund determination workings, refund advice, set-off details, and present custodian.
+  - **Pay ₹10 fee** through online RTI or IPO.
+  - **Wait 30 days** then escalate.
+===== Format / template =====
+<code>
+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:
+. Date and acknowledgement number of my Form 49A / 49AA / Change request.
+. Present status and present custodian.
+. Reason recorded for any rejection or pending document call.
+. Date by which the corrected card will be dispatched.
+For refund / assessment:
+. Status of my refund for AY [year], with refund sequence number, amount and date of dispatch.
+. ECS / NEFT / cheque mode and the bank advice number.
+. Reason for any reduction from the refund claimed (with calculation sheet).
+. Set-off, if any, against past demand, with the demand reference and Section under which set-off was made.
+. Copy of the intimation under Section 143(1) / order under Section 143(3) / rectification under Section 154.
+. Present location of my refund reissue request, if filed, with the bank validation status.
+. 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]
+</code>
+===== Common mistakes =====
+  * **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.
+===== Appeal or next step =====
+  * **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.
+===== 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 =====
+  * Income Tax Department: [[https://incometax.gov.in|incometax.gov.in]]
+  * CPC Bengaluru: [[https://www.incometaxindia.gov.in|incometaxindia.gov.in]]
+  * NSDL (Protean) PAN services: [[https://www.protean-tinpan.com|protean-tinpan.com]]
+  * UTIITSL PAN services: [[https://www.pan.utiitsl.com|pan.utiitsl.com]]
+  * RTI Online: [[https://rtionline.gov.in|rtionline.gov.in]]
+Last reviewed: 9 May 2026.
+===== Related guides =====
+  * [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|AI RTI Drafter]]
+  * [[guide|Guide hub]]
+  * [[guide:applicant:application|How to file an RTI application]]
+  * [[guide:applicant:aadhaar-update-delay-rti|RTI for Aadhaar update delay]]
+  * [[guide:applicant:rti-vs-complaint|RTI vs complaint]]
+  * [[guide:applicant:missing-government-file-rti|RTI for missing government file]]
+  * [[guide:applicant:first-appeal|First Appeal procedure]]
+{{tag>pan rti refund correction delay tax record}}