[IRDA]: handle out of memory errors

This patch checks return value of memory allocation functions
for irda subsystem and fixes memory leaks in error cases.

Signed-off-by: Akinobu Mita <akinobu.mita@gmail.com>
Signed-off-by: Samuel Ortiz <samuel@sortiz.org>
Signed-off-by: David S. Miller <davem@davemloft.net>