Certificate of identity issued under Transgender Persons (Protection of Rights) Act, 2019 shall be a valid proof for PAN Card Application – Government tells Supreme Court
In April 2018 CBDT had amended Form 49 and Form 49AA Application for PAN Card by adding option of selecting “Transgender” along with option of Male and Female.
However, the problem faced by the LGBT community was with respect to the proof to be submitted along with the PAN Application.
A SLP was filed before the Hon’ble Supreme Court seeking reliefs for all the members of the LGBT Community regarding the application form, which has to be given along with application for a PAN Card.
The Union Government in response submitted to the Apex Court that the certificate to be issued under Section 6/7 of the Transgender Persons (Protection of Rights) Act, 2019 issued by the District Magistrate will be acceptable along with PAN Card Application.
In view of the submission of the Government, the Supreme Court has disposed off the SLP. ABCAUS Case Law Citation: 4236 (2024) (08) abcaus.in SC
The Section 6 of the Transgender Persons (Protection of Rights) Act, 2019 provides for issue of certificate of identity by the District Magistrate which shall confer rights and be a proof of recognition of his identity as a transgender person. Further section 7 deals with change in gender and provides that the District Magistrate shall, on receipt of an application along with the certificate issued by the Medical Superintendent or Chief Medical Officer, and on being satisfied with the correctness of such certificate, issue a certificate indicating change in gender.
- Revisionary order u/s 263 quashed as no discussion was made on assessee’s submission
- ICAI defers applicability of Peer Review Mandate for CA Firms covered under Phase III & IV
- No delay in filing appeal as CPC intimation u/s 143(1) received on email after 30 days
- CBDT issues clarification on applicability of DTVSVS-2024 where appeal time was available
- No revision u/s 263 when assessment made after obtaining approval of the Range Head
