Hi Johnson,
In this instance, you need to contact the administrator for requesting to resetting MFA.
If you are the administrator, then please go to entra admin portal>users>All users> (choose the user you want to reset MFA.) Authentication Methods>Require re-register multifactor authentication.
This will delete the MFA from the system, and when the user tries to sign in, it will ask to set up the MFA, and it will provide a QR code. Use it on the new device to register it.