A confusing clarification

Recently, circular Letter C. No 1 (17) WHT/91-Pt, dated January 23rd, 2006, has been issued by the Central Board of Revenue, Government of Pakistan, Islamabad, under which it has been specifically clarified that all the NPOs/NGOs/AOPs "Registered under any law" are covered by section 153(9)(c) for the "prescribed person" and are legally obliged to deduct withholding tax while making any payment.
This clarification is totally in contradiction to the earlier clarification, dated 29-8-2002 under which it was clarified.
The provisions of law are clear and explicit "And define the AOP created by law/under law, such AOPs are very few in Pakistan".
But by virtue of the clarifications dated 23-01-2006, all the partnerships registered under the Partnership Act, have been brought within the definition of the "prescribed person", the CBR has now powers to issue any clarification, which is contrary to the provisions of law. Such clarification issued has no legal support and always play havoc with the assessees and they are put under mental torture and monetary losses.
In this context, I refer to the clarification issued earlier in 1986, for chargeability WWF upon income worked out for payments under the 80-C. After this clarification, thousands of orders were passed, demand for billions of rupees created. The assessees approached the Appellate Authorities, such as the Hon. I.T.A.T, who upheld, that no WWF is chargeable upon notional income, as it is not income assessed, as required by Section 4(4) of the W.W.F Act. The department has to waste a good amount for filing appeals before the Honourable High Court, and after failure before the Honourable High Court, the department preferred, appeals before the Supreme Court of Pakistan, which have now been termed as frivolous, and withdrawn. Meanwhile assessees remain under the sword hanging over their heads, for nothing but illegal clarifications issued by the CBR.
This clarification, dated 23.01.2006, shall also have some effect, and thousands of AOP's who do not fall within the ambit of the definition for prescribed persons, as per provisions of law, shall be subjected to torture by virtue of this clarification issued, illegal and without powers. To avoid complications, and the sufferings to be faced by the assessees and department, it is requested that the Chairman CBR should immediately take notice of the clarification, which is totally contrary to the provisions of the Income Tax Ordinance, 2001, and the notification relating to the withdrawal of the clarification be issued immediately.