1. Pick your country from the pop-up menu at the bottom of the iTunes Store homepage.
2. If your country also has an iTunes Store, you’ll need to navigate to the App Store by clicking on the “App Store” link from the menu on the left.  If not, proceed to step 3.
3. Important: You must attempt to purchase a free application before going on to step 4.
4. Click create new account.
   
5. Click continue.
6. You’ll need to read and agree to the iTunes terms and conditions, make sure you check the box next to where it says “I have read and agree to the iTunes Terms and Conditions.” Click Continue.
7. Enter in your email address, create your password, continue to create and answer your security question, then enter your birthday. Click Continue.
8. Select None as the payment option.
9. Continue to fill out the required name and address fields.
10. You’ll then see a screen that says ‘Verify your Account’. Click Done and then check your email for a verification email from “iTunes Store.”
11. Open the mail, and click on the phobos link enclosed in the email to activate your account.
    
12. Once you click on the link, iTunes should then prompt you to sign in with your account name and password.
13. You’ll then see a “Congratulations” screen. Click Done to be taken to the App Store home page.
    

There you go, you’ve just created your iTunes App Store account without providing your CC details. I told you it is easy .