My friend have no parents or guardian (orphan). Can he apply for PAN Card?

It actually depends on if you are a minor (below the age of 18 years) or an adult. A minor cannot apply for PAN Card if have no parents or guardian. Being a Minor one cannot apply for it directly or for themselves. An Adult who doesn’t have parents or guardian can apply for PAN Card for him/herself. There is no requirement for parents or guardian it to get the PAN Card.