Statement(A) : Perpendicular axes theorem is applicable to bodies which are planar. (flat bodies whose thickness is very small compared to their other dimensions)
Statement(B) : Parallel axes theorem is applicable to a body of any shape.

Statement (A):

"Perpendicular axes theorem is applicable to bodies which are planar (flat bodies whose thickness is very small compared to their other dimensions)."

This statement is TRUE. The Perpendicular Axes Theorem is applicable to planar bodies (like discs or thin flat plates) where the moment of inertia about any axis perpendicular to the plane of the body can be determined by summing the moments of inertia about two mutually perpendicular axes that lie in the plane of the body. This theorem is only valid for planar bodies.

Statement (B):

"Parallel axes theorem is applicable to a body of any shape."

This statement is also TRUE. The Parallel Axes Theorem applies to bodies of any shape. It allows us to calculate the moment of inertia of a body about any axis, provided we know the moment of inertia about a parallel axis through the center of mass and the distance between the two axes.

Final Answer

Both A and B are true.