This is one of the most common refund-stuck patterns of 2025-26 — the bank-merger IFSC ghost. Allahabad Bank → Indian Bank, Vijaya/Dena → Bank of Baroda, Corporation → Union Bank, Andhra/Syndicate → Canara, OBC/UBI → PNB. Lakhs of refunds bounce silently every year. The CPC system marks them “Issued” the moment it dispatches the file to SBI (the Refund Banker) and never updates the citizen when SBI returns it. Only an RTI surfaces the truth.

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.

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.

• Indian Postal Order (IPO) for Rs 10, payable to “Pay & Accounts Officer, CBDT” (for CPC) or “DDO, Income Tax Department, [city]” (for your AO). Buy from any post office. Most reliable.
• Demand Draft (DD) for Rs 10 — allowed but overkill.
• Court fee stamp — only some states accept; check first.
• BPL applicants are fee-exempt under §7(5) — attach BPL ration card or income certificate.

Keep questions specific. Don't ask “why is my refund not coming?” — ask the dated, factual sub-questions below.

[Your full name]
[Your address]
[Phone] | [Email]
[Date]

To,
The Public Information Officer
Centralised Processing Centre
Income Tax Department
Post Bag No. 1, Electronic City Post Office
Bengaluru - 560100

[OR — for AO route:]
The Public Information Officer
O/o the [Income Tax Officer / DCIT], Ward [X(Y)],
[Building], [City] - [PIN]

Subject: RTI application under §6(1), RTI Act 2005 — status of income tax refund for AY [YYYY-YY]

Sir/Madam,

I am an assessee with the Income Tax Department. I request the following information under §6(1) of the Right to Information Act, 2005, regarding my refund for Assessment Year [YYYY-YY]:

PAN: [10-digit PAN]
Name as per PAN: [name]
Assessment Year: [YYYY-YY]
ITR form filed: [ITR-1 / ITR-2 / ITR-3 / ITR-4]
Date of e-filing: [DD-MM-YYYY]
Date of e-verification (ITR-V): [DD-MM-YYYY]
Acknowledgement number: [15-digit ACK]
Intimation u/s 143(1) date: [DD-MM-YYYY]
Refund determined as per intimation: Rs [amount]
Refund status as per portal on [date of viewing]: [exact wording shown]

Information sought:

1. The current status of the above refund in the records of CPC / the AO, in writing.
2. The date on which the refund file was sent to the Refund Banker (State Bank of India) and the corresponding RBI/SBI reference number, if any.
3. Whether the refund was returned by the Refund Banker; if so, the date of return, the reason code communicated by the bank, and a copy of the bank's return advice.
4. Whether any adjustment under §245 of the Income Tax Act 1961 has been applied against an outstanding demand; if so, the AY of that demand, the demand amount, and the date and mode of the §245 intimation served on the assessee.
5. Whether the case is under any scrutiny, CASS selection, or holding under §241A or §245; if so, the date and authority of such hold.
6. The interest payable under §244A of the Income Tax Act 1961 calculated up to the most recent month-end, with the working (months x 0.5% x principal).
7. The name and designation of the dealing official at CPC / the AO office handling this refund file as on the date of this reply.
8. The exact action required from me, if any, to release the refund, with the form / portal step / document list.

Fee: I enclose Indian Postal Order No. [number] dated [date] for Rs 10 in favour of "Pay & Accounts Officer, CBDT" / "DDO, Income Tax Department, [city]".

I declare that I am a citizen of India.

Thank you,

[Signature]
[Name]

Use Speed Post with tracking or Registered Post with Acknowledgement Due (AD). Cost: Rs 40-60.

• Take the application + IPO to a post office.
• Ask for “Speed Post” (track on https://www.indiapost.gov.in) or “Registered AD” (signed pink card returns to you).
• Keep the receipt — this is your dated proof of filing.

For CPC, Speed Post to the Electronic City PIN-560100 is reliable and gets delivered in 3-5 days from most metros.

The 30-day clock starts from the date the office receives your application (not the date you posted).

• Day 30: Reply due.
• Day 31: §7(2) deemed refusal — file First Appeal immediately.

The reply will usually fall into one of these patterns:

1. “Returned by Refund Banker due to invalid/closed bank account” — pre-validate a fresh bank account on the e-Filing portal, raise a “Refund Reissue Request”. Refund usually credits in 7-15 days.
2. “Adjusted u/s 245 against demand of AY [XXXX-YY]“ — if you never got the §245 notice, that adjustment is legally invalid (Court on Its Own Motion v. UoI, Delhi HC 2013). File a §245 grievance + a separate RTI for the demand history.
3. “Held under §241A pending scrutiny” — wait or contest the scrutiny separately; §244A interest still accrues.
4. “Refund credited on [date] to bank A/c ending [XXXX]“ — take the reply to your bank with a request to trace the credit; banks must respond.
5. “Awaiting EVC / e-verification of ITR” — verify via Aadhaar OTP, net banking, or send signed ITR-V to CPC by ordinary post.

This is the part most CAs skip. Under §244A of the Income Tax Act 1961, you are owed 0.5% per month (6% per annum) on the refund, calculated:

• For TDS-driven refunds: from 1 April of the AY (e.g., 1 April 2024 for AY 2024-25) up to the date of actual credit, provided the delay is not attributable to you.
• For self-assessment tax refunds: from the date of payment of self-assessment tax up to date of credit.
• The first 3 months from end of AY are interest-free for the department; beyond that, the 0.5%/month is automatic and must be paid without you asking.

Your RTI question 6 forces them to compute and disclose this. If they don't pay it with the refund, file a rectification under §154 quoting the RTI reply, and if denied, escalate to the CIT(A).

The First Appellate Authority (FAA) is one rank above the PIO:

• For CPC RTI: Addl./Joint Commissioner of Income Tax (CPC), CPC Bengaluru.
• For AO RTI: the Chief Commissioner of Income Tax (CCIT) of the region (or the Pr. CIT for that range — both are valid FAAs).

To,
The First Appellate Authority
[Addl. CIT, CPC Bengaluru / Pr. CIT, (Range), (City)]

Subject: First Appeal under §19(1), RTI Act 2005

Sir/Madam,

I filed an RTI application dated [original date] (acknowledged by your office on [AD/Speed Post date]). The 30-day reply window under §7(1) ended on [day 30]. I have received [no reply / a vague reply not addressing my questions]. I therefore file a First Appeal under §19(1) of the RTI Act 2005.

I attach: (a) copy of the original RTI, (b) postal AD / Speed Post acknowledgement, (c) the PIO's reply if any.

I request that the FAA direct the PIO to provide the information sought, and pass any further orders the FAA deems fit including action under §20 for the deemed refusal.

[Signature]

If the FAA also fails (45-day cap under §19(6)), file the Second Appeal at the Central Information Commission (https://cic.gov.in) — fully online. Hearings are by video conference; most CIC orders on tax-refund RTIs are decided in the citizen's favour.

• “Information is personal — exempt under §8(1)(j).” — Wrong. Your own PAN file, your own refund status, and the names of public servants performing official duties are not personal information. Cite Aditya Bandopadhyay v. CBSE, (2011) 8 SCC 497 and Subhash Chandra Agrawal.
• “Information is held in fiduciary capacity — exempt under §8(1)(e).” — Wrong. The fiduciary relationship in tax matters is with the assessee, not against. Aditya Bandopadhyay settles this.
• “Investigation pending — exempt under §8(1)(h).” — Valid only if a formal §131/§133A/§148 investigation has commenced. Routine processing delays don't qualify.
• “Approach the e-Nivaran grievance portal first.” — There is no exhaustion-of-remedies bar under the RTI Act. The PIO must accept and answer the RTI. CBSE v. Aditya Bandopadhyay.
• “You should file under §154 (rectification) instead.” — Rectification is for errors in the assessment order; RTI is for information about file movement. Two different rights. The PIO cannot redirect.

1. Bank account not pre-validated / EVC missing — most common. Login → Profile → My Bank Account → Pre-validate. Mobile number on PAN must match mobile on bank.
2. IFSC changed after bank merger — Allahabad → Indian, Vijaya/Dena → BoB, Corporation → Union, Andhra/Syndicate → Canara, OBC/UBI → PNB. Old IFSC silently invalid.
3. §245 adjustment against an old demand — sometimes done without the mandatory §245 notice. Invalid; demand a copy of the notice.
4. Refund Banker (SBI) returned the credit — bank account closed, dormant, frozen, or PAN-Aadhaar mismatch.
5. Demand response on portal pending — there's a pending “Response to Outstanding Demand” task in your e-Filing dashboard.
6. CASS scrutiny flag — case selected for scrutiny; refund held under §241A.
7. For refunds > Rs 50,000: an extra cross-check by the Refund Banker — adds 1-2 weeks even when everything is correct.

Q. My ITR was filed by my CA. Can I still file the RTI myself?
Yes. The PAN is yours, the refund is yours, the right to information is yours. Your CA's involvement is irrelevant.

Q. Can I file RTI by email?
Officially no — the IT Department insists on physical filing with the IPO. (Some other PSUs accept rtionline.gov.in; CBDT field offices generally don't.) Send by Speed Post.

Q. Will an RTI trigger a scrutiny against me?
No. Scrutiny is selected by CASS algorithms based on return data, not by RTI activity. Lakhs of refund RTIs are filed each year; none has triggered a scrutiny. The CBDT Citizen's Charter explicitly recognises the RTI route.

Q. I'm an NRI. Can I file?
Indian citizens can file from anywhere; OCI/PIO holders cannot file (RTI is a citizen's right). If you hold an Indian passport (even while abroad), you can file by international post or via a relative in India with an authorisation letter.

Q. My refund is for an old AY (e.g., AY 2019-20). Is it too late?
No. There is no time-bar on the RTI itself. The §244A interest continues to accrue until the date of credit. Even old refunds are recoverable.

• RTI in 12 simple steps — start here if this is your first RTI
• All government helpline numbers — every department, one page
• RTI forms + state-wise fees — exact format you need
• RTI for stuck GST refund — sister guide for businesses
• RTI for missing LPG PAHAL subsidy — sister guide
• AI RTI Drafter — fill this template online in 60 seconds

Last reviewed: 26 April 2026.