Income Tax Officer vs Shree Vallabh Smarak Bhojanalaya Trust

Whether an appeal against an order under section 80G of the Income Tax Act, 1961, rejecting renewal of approval for a charitable trust, was maintainable before the Tribunal prior to the amendment of section 253(1)(c) effective from 1st June 2007, which specifically provided such a right of appeal --- Held No. Whether the Tribunal's order, passed without jurisdiction, could be rectified under section 254(2) as a mistake apparent from the record --- Held Yes.