My google AdSense account was disapproved. Now I want to close it permanently but unable to do so. I want to create another account after closing it. How do I do that?
To the best of my knowledge, Adsense no longer applies site wide bans, it now flags individual pages for violations rather than banning a whole site. You've not given any information as to why the account was disapproved.
If it was due to invalid click activity, you can appeal the decision here (though no guarantees on reinstatement):
You can also seek the assistance of an Adsense Certified Partner to contact Google on your behalf about account restoration