2(36)(c) (Order to grant / refuse / maintain / withdraw approval to Non-Profit Organization)
Registration 4370701
Name: PAKISTAN KIDNEY AND LIVER INSTITUTE AND Tax Year : 2022
Address: RESEARCH CENTER
One-PKLI Avenue, Opposite DHA Phase-VI, Knowledge Period : 01-Jan-2021 - 31-Dec-2021
City, Lahore, Lahore Nishter Town Medium : Online
Due Date : 19-Jun-2021
Contact No: 00923026566784
Document 19-Jun-2021
ORDER
SUBJECT: ORDER TO GRANT OF RENEWAL OF APPROVAL UNDER SECTION 2(36) OF THE INCOME
TAX ORDINANCE, 2001 READ WITH RULE 212 OF THE INCOME TAX RULES, 2002 – M/S PAKISTAN KIDNEY
AND LIVER INSTITUTE AND RESEARCH CENTER
M/s Pakistan Kidney and Liver Institute and Research Center bearing NTN 43707001 hereinafter referred
to as the applicant) applied for renewal for approval under Section 2(36) of the Income Tax Ordinance,
2001 (referred to as the Ordinance hereinafter) vide letter received dated 27.04.2021.
In order to evaluate the performance of the applicant in terms of clause (g) of sub-rule (2) of Rule 211 of
the Income Tax Rules, committee was constituted by Worthy CIR Legal, LTO, Lahore vide order dated:
14-06-2021 for performance evaluation related to governance, management, programmed delivery and
fulfillment of aims & objectives of the Organization and financial & non-financial requirements u/s 100C
of the Income Tax Ordinance, 2001 and u/r 211 to 2013 of the Income Tax Rules, 2002. Committee
submitted report dated 17-06-2021. The applicant qualifies for grant of renewal of approval as a Non-
Profit Organization under Section 2(36) of the Ordinance.
I have given due consideration to the record and report submitted by the Performance Evaluation
Committee and I am of the opinion that M/s Pakistan Kidney and Liver Institute and Research Center duly
complies with the requirements of the relevant income tax rules and merits approval under Section 2(36)
of the Income Tax Ordinance, 2001. Therefore, the applicant’s request for grant of renewal approval as a
Non-Profit Organization is hereby approved subject to following conditions:
1. This approval is valid for a period of three tax years i.e. , for Tax Years 2022, 2023 and 2024 and shall
expire on 30-06-2024 unless withdrawn earlier;
2. The applicant shall apply afresh under the prescribed rules for re-evaluation of its status as a Non
Profit Organization in terms of Section 2(36) of the Ordinance at the end of the expiry period i.e. 30-06-
2024.
3. During the period mentioned at serial No. 1, the NPO shall comply with all the relevant provisions and
rules including Section 100C of the Income Tax Ordinance, 2001 and Chapter XVII of the Income Tax
Rules, 2002. In case of violation of any legal provisions or relevant rules, the approval shall stand
withdrawn ab-initio, i.e., with effect from Tax Year 2022.
(DR. MUHAMMAD SARMAD QURESHI)
Commissioner Inland Revenue
Legal Zone, Large Taxpayer Office, Lahore
Page 1 of 2 Printed on Date: Mon, 21 Jun 2021 09:48:40
LTO LAHORE
2(36)(c) (Order to grant / refuse / maintain / withdraw approval to Non-Profit Organization)
Registration 4370701
Name: PAKISTAN KIDNEY AND LIVER INSTITUTE AND Tax Year : 2022
Address: RESEARCH CENTER
One-PKLI Avenue, Opposite DHA Phase-VI, Knowledge Period : 01-Jan-2021 - 31-Dec-2021
City, Lahore, Lahore Nishter Town Medium : Online
Due Date : 19-Jun-2021
Contact No: 00923026566784
Document 19-Jun-2021
Muhammad Sarmad Qureshi
Commissioner (Legal)
Inland Revenue, Zone-IV
LTO
LAHORE
Page 2 of 2 Printed on Date: Mon, 21 Jun 2021 09:48:40
LTO LAHORE
