Permission set not working as expected in Salesforce

Hi shubham,

Just by giving a permission set alone with delete access is not sufficient for user to delete all accounts, you need to look into OWD and Role Hierarchy.
For example if your OWD for Account is Private , in that case the user with delete permission can only delete records owned by the user or anyone directly below the user's role hierarchy and at the same time the User cannot delete any records owned by any other user higher in the role hierarchy or in a parallel in the role hierarchy.

Thanks.