Can the wings of a butterfly and the wings of a bat considered homologous organs? Why or why not?

No;

The wings of a butterfly and wings of a bat cannot be considered homologous organs because they don’t have similar basic structure, even if they perform similar functions (flying). The wings of bat are supported by bones whereas the wing of a butterfly has no bones but is supported by membranous folds which are attached with muscles and not bones. Wings of a butterfly and wings of a bat are analogous organs which have similar functions but different origins.