Kirei na Oji-san wa, Suki desu ka.

Romance about a cross-dressing middle-aged man who one day gets suddenly approached by a high school boy who confesses his feelings for him without realizing that he's talking to a crossdressing man. Despite feeling guilty for hiding who he really is, the crossdresser is developing feelings for the earnest pure-hearted boy. What will fate bring for an elegant middle-aged man in women's clothes and a pure-hearted teenage boy. (Source: Manga Mogura RE)