Oracle 18c

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CREATE TABLE permit (b1_alt_id, b1_checklist_comment, b1_checkbox_desc) AS
SELECT 'DIF13-001', '27654', 'Certificate Number' FROM DUAL UNION ALL
SELECT 'DIF13-001', 'Fiber', 'DIF_Category'       FROM DUAL UNION ALL
SELECT 'DIF13-002', '1380', 'Certificate Number'  FROM DUAL UNION ALL
SELECT 'DIF13-002', 'Water', 'DIF_Category'       FROM DUAL UNION ALL
SELECT 'DIF13-003', '736', 'Certificate Number'   FROM DUAL UNION ALL
SELECT 'DIF13-003', 'Library', 'DIF_Category'     FROM DUAL;
6 rows affected

SELECT B1_ALT_ID, B1_CHECKLIST_1, B1_CHECKLIST_2
FROM PERMIT
PIVOT (
  MAX(B1_CHECKLIST_COMMENT)
  FOR B1_CHECKBOX_DESC IN (
    'Certificate Number' AS B1_CHECKLIST_1,
    'DIF_Category'       AS B1_CHECKLIST_2
  )
);


B1_ALT_ID
B1_CHECKLIST_1
B1_CHECKLIST_2


DIF13-003
736
Library

DIF13-001
27654
Fiber

DIF13-002
1380
Water


SELECT B1_ALT_ID,
       MAX(
         CASE B1_CHECKBOX_DESC
         WHEN 'Certificate Number'
         THEN B1_CHECKLIST_COMMENT
         END
       ) AS B1_CHECKLIST_1,
       MAX(
         CASE B1_CHECKBOX_DESC
         WHEN 'DIF_Category'
         THEN B1_CHECKLIST_COMMENT
         END
       ) AS B1_CHECKLIST_2
FROM   PERMIT
GROUP BY B1_ALT_ID;


B1_ALT_ID
B1_CHECKLIST_1
B1_CHECKLIST_2


DIF13-003
736
Library

DIF13-001
27654
Fiber

DIF13-002
1380
Water