Registration u/s 12a - society

Hi,

I have a client which is a chaitable society. The Society was registered in 2001, but was not filing the required annual documents with the Registrar of Societies. Later they came to know from the Registrar's office that their registration no more remains due to failure to file annual docs. So they registered another society with the same name and members in 2010. They had neither filed return of Income nor taken PAN nor applied for registration u/s 12A. In 2012 they took PAN for the new Society and filed return of income and applied for registration u/s 12A after transfer of all the assets, liabilities and capital fund by passing resolution in both the societies to this effect (this is allowed by the bye laws of both the societies). Now the ITO maintains that registration can be allowed for the new society only if the old society is wound up. Or get PAN for the old society and apply for the registration u/s 12A for the old society. Now my query is:

1. is the ITO right to maintain that the old society sould be wound up to allow registration for the new society?
2. How easy is it for the winding up of a society? what are the procedures?
3. if going for winding up, can the members decide to transfer its assets and liabilities to another society or the government decides it?
4. is it possible to revive the old society filing the documents of all the defaulted years?
5. If we go for revival of the old society, what should be done about the return of income filed for the new society which has zero figures in financial statements if items transferred from old society is taken out?
6. what is the best way to go ahead in this case?

Thanks