Singapore Expats

Hi company A have applied work permit for me,
I got offer letter from Company B spass but work permit IPA in active, if company B apply spass will it get approved while work permit IPA active?

No. If you have an approved IPA, you cannot apply for ANY other 'work' pass unless the employer withdraws the IPA first. Otherwise, you can throw a proverbial spanner in the works and might takes months to get it unraveled and by that time you will have lost both opportunities and your visa will likely be about to expire if you are not working.