If your father has passed away, you can surrender his PAN card. You will need to write a request letter to the Income Tax Officer, including a copy of the death certificate and the deceased's PAN details. Generally, filing a return for the year of demise is not required, especially if no income was earned, and this can be explained to the AO if questioned.
29 July 2020
My father expired in February 2017. I want to surrender his PAN. I had not filed father return of AY 2017-18. Can AO question about non filing of return ?
29 July 2020
AO will not question non filing of return. Even if it's questioned you have valid reason to reply. In such a case no need of filing return.
29 July 2020
In the event of the demise of the PAN card holder, a letter addressed to the Income Tax Officer for that jurisdiction is to be written by the relatives of the deceased. The letter should mention the reason for the surrender (demise of the holder) as well as a copy of the deceased’s death certificate. The letter should also mention the PAN details such as PAN number, name, and date of birth.