Why does Pakistan deny the second surgical strike in POK?

Pakistan denies the second surgical strike in POK, which was conducted by Indian Special Forces on September 29, 2016, for various reasons:

• Diplomatic pressure: Pakistan is under tremendous diplomatic pressure from other nations to curb terrorism emanating from its soil. Acknowledging that a surgical strike happened would further damage its image in the international community.
• Domestic politics: The Pakistani government and military might be unwilling to acknowledge the strike due to domestic political considerations. Acknowledging the strike would weaken their position and could trigger a backlash from its citizens.
• Military capabilities: Admitting that the Indian army conducted a surgical strike inside its territory could imply that its military capabilities were not enough to prevent the attack. This could also have implications for the morale of its armed forces.

Pakistan denies the second surgical strike in POK for a number of reasons. First, it would be a major embarrassment for Pakistan if it were true. The first surgical strike in 2016 was a major propaganda victory for India, and Pakistan would not want to give India another victory. Second, Pakistan has a long history of denying Indian claims about its involvement in terrorism. By denying the surgical strike, Pakistan can maintain the appearance that it is not supporting terrorism. Third, Pakistan may be worried about the international reaction to the surgical strike. If it were true, the surgical strike would be seen as a violation of Pakistan's sovereignty. This could lead to sanctions or other measures against Pakistan.

It is also possible that Pakistan is simply lying about the surgical strike. There is no way to know for sure what happened, but it is clear that Pakistan is not willing to admit to it.