Assessee, public charitable trust with approval under section 10(23C)(vi), filed revision petition under section 264 against rejection of rectification request for inadvertent error in income tax return.  Commissioner rejected revision petition without examining merits, citing delay and errors in filing returns. On writ the Court held that   Commissioner’s powers under section 264 are wide enough to warrant examination of merits of revision petition. Court also held that  rejection of revision petition solely on grounds of delay and filing errors, without considering assessee’s prior approval under section 10(23C)(vi) and substantive claim for exemption, was improper. Accordingly the order rejecting revision petition was to be set aside and matter was to be remanded to Commissioner for reconsideration on merits.  (AY. 2018-19)