FOUNDATION UNIVERSITY vs MINISTRY OF RELIGIOUS AFFAIRS Ss — 2026 PLD 355 LAHORE-HIGH-COURT-LAHORE

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FOUNDATION UNIVERSITY VS MINISTRY OF RELIGIOUS AFFAIRS Ss. 3 & 5---Zakat and Ushr Ordinance (XVIII of 1980), S.24---Deduction of Zakat---Exemption---Charitable institution---Proof---Petitioner / University was aggrieved of deduction of Zakat on its investments made with a financial institution---Plea raised by petitioner / University was that it was a charitable institution and was exempted from deduction of Zakat---Validity---Petitioner / University was established for paramount national interest to establish a center for advancement of education and learning of internationally acknowledged standards to the talented and deserving students of Pakistan---Petitioner / University was neither alleviated institution to the category of a charity nor there existed any operative provision in Foundation University Ordinance, 2002 for its declaration to be a charitable institution---Liability to Zakat was attached to prescribed assets held by a person or institutions defined under the law, subject to only those exemptions, which were expressly provided under S.24 of Zakat and Ushr Ordinance, 1980---Nature and character of petitioner / University, whether statutory, chartered, public service or otherwise, did not by itself create immunity, unless such immunity was grounded in the statute which the petitioner / University had failed to bring on record---Under the law, where the Legislature intended exemption, it had done so explicitly---Absence of such expression must be construed as deliberate---Petitioner / University did not place on record any specific document, nor pointed out any specific provision in its parent statute or in Foundation University Ordinance, 2002 granting exemption from Zakat liability---High Court in exercise of Constitutional jurisdiction declined to interfere in the matter as the petitioner / University failed to demonstrate any illegality in the letter issued by authorities holding petitioner / University liable to deduction of Zakat---Constitutional petition was dismissed in circumstances.

FOUNDATION UNIVERSITY vs MINISTRY OF RELIGIOUS AFFAIRS Ss — 2026 PLD 355 LAHORE-HIGH-COURT-LAHORE

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