In this guide
Income tax refunds for AY 2026-27 are being processed through the Income Tax e-Filing system, but many taxpayers may still find their return showing as e-verified and awaiting processing.
The important point is that “ITR not processed” and “ITR processed but refund not received” are two different situations. The action required on the Income Tax portal depends on which stage your return has reached.
Also, raising a grievance does not create a statutory “fast-track” processing right or guarantee that CPC will process the return immediately. It is a mechanism for reporting and following up on a pending issue. The Income Tax portal permits grievances relating to CPC-ITR, refunds and processing matters.
For return filing and refund assistance:
First Check Your ITR and Refund Status
Log in to the Income Tax e-Filing portal and go to:
e-File → Income Tax Returns → View Filed Returns
Select AY 2026-27 and check the status of the relevant return.
The official refund-status facility also allows taxpayers to view the return lifecycle and determine whether the refund has been issued, adjusted, failed or is still pending.
Your case will normally fall into one of these categories:
| Current status | What you should do |
|---|---|
| ITR not e-verified | Complete e-verification |
| ITR e-verified but not processed | Wait or raise CPC-ITR processing grievance where appropriate |
| ITR processed and refund determined | Check refund status and bank details |
| Refund adjusted against old demand | Review intimation and outstanding demand |
| Refund issued but failed | Submit Refund Reissue Request |
| Refund amount differs from ITR claim | Examine Section 143(1) intimation |
Case 1: ITR Is E-Verified but Not Yet Processed
Where your return has been successfully e-verified but CPC has not yet processed it, you may raise a grievance if processing has remained pending and you want the Department to review the issue.
The grievance facility is available for CPC-ITR issues, among other departments. A grievance does not require separate e-verification.
A typical portal workflow is:
Grievances → Submit Grievance → CPC-ITR → relevant processing category
Select AY 2026-27 and explain that the return was filed and verified but remains unprocessed.
A simple description can state that the ITR was filed on the relevant date and is still awaiting processing, with a request to examine its status.
However, taxpayers should understand that filing such a grievance does not guarantee immediate processing.
What Is the Legal Time Limit for ITR Processing?
For AY 2026-27, filings continue to be governed by the Income-tax Act, 1961 even though the Income-tax Act, 2025 came into force from 1 April 2026. The Income Tax Department has specifically clarified that AY 2026-27 and earlier years continue under the old Act.
Under Section 143(1), an intimation can be issued up to nine months from the end of the financial year in which the return is furnished.
Therefore, there is no official rule stating that:
- ITR-1 must be processed within one month;
- ITR-4 must be processed within two months; or
- ITR-2/ITR-3 must necessarily be processed within four months.
Actual processing may be much quicker, but such timelines should be treated as practical observations, not guaranteed statutory deadlines.
Case 2: ITR Is Processed but Refund Has Not Arrived
If your return shows as processed but the refund has not reached your bank account, first download and examine the Section 143(1) intimation.
Do not assume that the refund claimed in your ITR has been accepted in full.
The CPC processing may result in:
- Full refund;
- Reduced refund;
- Adjustment against outstanding demand;
- Nil refund; or
- Additional tax payable.
The Income Tax portal’s refund-status system separately recognises refunds that are issued, partially adjusted, fully adjusted or failed.
If an adjustment or demand appears incorrect, professional review may be required:
Check Your Bank Account Before Raising a Refund Complaint
If the intimation actually confirms that a refund is due, verify your bank account on the e-Filing portal.
Common reasons for refund failure include:
- Bank account not pre-validated;
- Name mismatch between bank records and PAN;
- Invalid IFSC;
- Closed bank account; and
- Inoperative PAN in applicable cases.
The Income Tax Department requires a valid bank account for successful refund credit and provides facilities for adding, validating and nominating bank accounts for refunds.
Refund Failed? Use Refund Reissue Instead of Only Grievance
This is an important practical distinction.
Where CPC has already issued the refund but the credit has failed, the correct portal service is generally Refund Reissue rather than merely submitting a grievance.
Go to:
Services → Refund Reissue → Create Refund Reissue Request
Select the failed refund, choose a validated bank account and complete verification.
The Refund Reissue facility is specifically meant for cases where an issued refund has failed.
Do Not File a Revised Return Just to Get a Faster Refund
A revised return should be filed only where there is an actual mistake or omission in the original ITR.
Do not revise a correct return merely because processing is taking time. An unnecessary revision can restart processing and may create additional reconciliation issues.
Before taking any corrective action, compare:
- Filed ITR;
- AIS and Form 26AS;
- TDS/TCS credits;
- Tax challans;
- Bank account details;
- Outstanding demands; and
- Section 143(1) intimation, if already issued.
For tax planning and return-review assistance:
Frequently Asked Questions
Can I raise a grievance if my ITR is not processed?
Yes. CPC-ITR is one of the departments for which taxpayers can submit a grievance through the e-Filing portal.
Will a grievance guarantee faster ITR processing?
No. A grievance helps bring a pending issue to the Department’s attention, but there is no official guarantee that submitting one will immediately process your return.
My ITR is processed but refund has not arrived. What should I check first?
Download the Section 143(1) intimation and confirm whether CPC actually determined a refund. Then check the refund status and your validated bank account.
What should I do if my refund has failed?
Use the Refund Reissue service after ensuring that a valid bank account is pre-validated on the e-Filing portal.
How long can CPC legally take to issue Section 143(1) intimation?
For returns governed by Section 143(1), the outer statutory period is nine months from the end of the financial year in which the return was furnished.
Is AY 2026-27 governed by the new Income-tax Act, 2025?
No. The Income Tax Department has clarified that proceedings relating to AY 2026-27 continue to be governed by the Income-tax Act, 1961.
