Hi Biswajit ,
Have you already created any free account using your debit/credit card which you are using it to create an another free account ? .If that so it wont be allowed , Microsoft will allow you to create only one free account per debit or credit card , try with different debit or credit card you can able to create your new free account .
If this answer helped you means , kindly do upvote and click "accept answer " or if you require further assistance , please feel free to connect me here ,thank you .
Regards,
Saravanan Ganesan.