Facts of the Case
The Supreme Court recently addressed a petition seeking relief for the LGBT community, particularly transgender individuals, concerning the process of applying for a Permanent Account Number (PAN) card. The petition specifically requested that certificates for identity and gender change, issued under the Transgender Persons (Protection of Rights) Act, 2019, be recognized as valid documentation for PAN card applications. This petition arose after challenges were faced in linking Aadhaar and PAN cards due to the absence of a “third gender” option on the PAN application form.
The Contention of the Petitioner
The petitioner argued that the existing PAN card application process was discriminatory, as it did not include a “third gender” option, unlike the Aadhaar card. This omission created difficulties for transgender individuals in linking their Aadhaar with their PAN, a requirement mandated by the government. The petitioner initially challenged a notification from the Union of India mandating this linkage before the Patna High Court, which dismissed the petition, leading to the present appeal before the Supreme Court.
What the Transgender Act and Income Tax Act Say?
Under Section 6 of the Transgender Persons (Protection of Rights) Act, 2019, a District Magistrate can issue a Certificate of Identity to a transgender person, and under Section 7, they can issue a certificate indicating a change in gender. The Income Tax Rules, 1962, govern the process for applying for a PAN card but currently do not explicitly recognize these certificates as valid documentation.
Court’s Order
The Supreme Court, while disposing of the petition, suggested that the Central Govt incorporate provisions into the relevant rules to accept certificates issued under the Transgender Persons (Protection of Rights) Act, 2019, for PAN card applications. The Court noted that the Govt had largely accepted the petitioner’s demands and recommended that these provisions be formally integrated into the rules to ensure clarity and support for the transgender community. The Court appreciated the government’s supportive stance and urged them to consider updating the rules to reflect this inclusion.