Linking pan and adhar of deceased who is not liable to file ITR

If a person has passed away, there is no need to link their Aadhaar and PAN. In fact, as per the guidelines of the Income Tax Department of India, the PAN of a deceased person should be surrendered or canceled, and the legal heirs or representatives should obtain a new PAN if required.

Thanks for conforming my query

I own a estate pan card of my grandfather who has passed away 10 years ago. I file ITR for his estate as legal representative. How can I link my aadhar to my estate pan card as my aadhar card is linked to my personal pan card?