PAN CARD REG

My friend already have a PAN Card is not yet linked with Aadhaar Card because some corrections in PAN Card compared with Aadhaar Card details.Mistakenly to update the details in PAN Card he took a New PAN Card through instant E PAN at income tax department website is it offence then how to surrender the new PAN Card with department.Kindly instruct me.
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Quick Summary
A user's friend mistakenly obtained a new PAN card via instant e-PAN while trying to correct details on their existing one to link with Aadhaar. They are seeking instructions on how to surrender the new card and whether this action constitutes an offence. The advice suggests that surrendering a PAN card is not possible if a bank account is linked to it, and requires visiting a local Income Tax Assessing Officer with a request letter.

pan-card/how-to-surrender-pan-card

Not possible if he has got a bank account.
If you wish to cancel/ surrender your PAN (which you are currently using), then you need to visit your local Income Tax Assessing Officer with a request letter to cancel/ surrender your PAN.

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