Hello himanshu
Thank you for reaching out to Microsoft Q&A regarding your problem with the developer account. Based on Official document if your account has been expired or deleted you need to wait 60 days to use the phone number again. Alternatively, you can use a different email and phone number to sign-up for a new one.
If you're unable to access your account due to other reason, please let me know more details, I'm here to help.
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