Yes, income tax return can be filed even for minors. However the income earned by him should be from his own skill and talent. Else, the same would be clubbed in the hands of parents whose total income is grater.
Pan card is not an identity for an individual. But its certainly an obligation for an individual to disclose his source of income. Every year as per the finance bill is tabled in the parliament.Certainly income tax slab for all assesses are announced for a year. In this case the querist has not mentioned quantum of income.