Hi Buddy,
It is mandatory provided
I) if you withdrawing less than 30,000 Rs there is no TDS hence no need for 15G/H
II) if you withdrawing more than 30,000 Rs and being a member of PF less than 5 years than you have to submit 15G/H along with PAN to avoid TDS.
III) If you withdrawing more than 30,000 Rs and being member of PF more than 5 years than there is no TDS hence no need for form 15G/H.
With Regards
Mr.Thumbs UP