In the MWE the points P and M are the same although they are defined by different coordinates (by (0,0) and (0,3) respectively).
(My aim is to define a point M on the blue polar and should be different from the touching point P and lying inside the ellipse.)
It seems that \coordinate[use tangent] (M) at (0,3); does not work properly, but it does with (0,0).
The tangent definition is from How do I make tangents to ellipses and lines parallel to these?
\documentclass{standalone}
\usepackage{tikz}
\usetikzlibrary{calc}
\usetikzlibrary{decorations.markings}
\usetikzlibrary{intersections}
\usepackage{pgfplots}
\pgfplotsset{compat=1.15}
\begin{document}
\begin{tikzpicture}[
tangent/.style={
decoration={
markings,% switch on markings
mark=
at position #1
with
{
\coordinate (tangent point-\pgfkeysvalueof{/pgf/decoration/mark info/sequence number}) at (0pt,0pt);
\coordinate (tangent unit vector-\pgfkeysvalueof{/pgf/decoration/mark info/sequence number}) at (1,0pt);
\coordinate (tangent orthogonal unit vector-\pgfkeysvalueof{/pgf/decoration/mark info/sequence number}) at (0pt,1);
}
},
postaction=decorate
},
use tangent/.style={
shift=(tangent point-#1),
x=(tangent unit vector-#1),
y=(tangent orthogonal unit vector-#1)
},
use tangent/.default=1
]
\def\a{4} % major half axis
\def\b{2} % minor half axis
\draw[thick, tangent=0.35] (0,0) ellipse ({\a} and {\b});
%polar
\draw [blue, thick, use tangent] (0,3) -- (0,-2);
\coordinate[use tangent] (P) at (0,0);
\coordinate[use tangent] (M) at (0,3);
\filldraw (P) circle (2pt);
\node[left] at (P) {$P$};
\node[right] at (M) {$M$};
\end{tikzpicture}
\end{document}

