NAME|COLUMN_NAME|SOURCE_VALUE|TARGET_VALUE
------------------------------------------
JUL|CITY||OPUT
JUL|PINCODE||8347648
KIU|CITY||PETU
KIU|PINCODE||049444
OPEY|CITY|UEYU|UYU
OPEY|PINCODE|8912374|891237
JUIL|PINCODE|8347648|
KIMU|CITY|PETU|
JUIL|CITY|OPUT|
KIMU|PINCODE|0494744|

#!/bin/ksh
ec=0
IAm=${0##*/}
if [ $# -ne 2 ]
then	printf '%s: Incorrect number of operands (expected 2, found %d).\n' \
	    "$IAm" $# >&2
	ec=1
else	if [ ! -r "$1" ]
	then	printf '%s: SOURCE_FILE (%s) not found or not readable\n' \
		    "$IAm" "$1" >&2
		ec=$((ec + 2))
	fi
	if [ ! -r "$2" ]
	then	printf '%s: TARGET_FILE (%s) not found or not readable\n' \
		    "$IAm" "$2" >&2
		ec=$((ec + 4))
	fi
fi
if [ $ec -ne 0 ]
then	printf 'Usage: %s SOURCE_FILE TARGET_FILE\n' "$IAm" >&2
	exit $ec
fi
awk '
BEGIN {	print "NAME|COLUMN_NAME|SOURCE_VALUE|TARGET_VALUE"
	print "------------------------------------------"
	FS = "[[:space:]]*[|][[:space:]]*"
	OFS = "|"
}
{	gsub(/^[[:space:]]*|[[:space:]]*$/, "")
}
FNR == 1 {
	f++
	for(i = 2; i <= NF; i++) {
		fn[f, i] = $i
	}
	next
}
f == 1 {for(i = 2; i <= NF; i++) {
		d[$1 OFS fn[1, i]] = $i
	}
	next
}
{	for(i = 2; i <= NF; i++) {
		if(($1 OFS fn[2, i]) in d) {
			if(d[$1 OFS fn[2, i]] != $i)
				print $1, fn[2, i], d[$1 OFS fn[2, i]], $i
			delete d[$1 OFS fn[2, i]]
		} else	print $1, fn[2, i], "", $i
	}
}
END {	for(i in d)
		print i, d[i], ""
}' "$1" "$2"

 NAME|PINCODE|CITY
 -----------------------------------
 JUIL | 8347648| OPUT 
 KIMU| 0494744| PETU 
 OPEY| 8912374| UEYU
 matching pin  |    12345678   |	San Jose	
 matching city  |    98765432|	San Jose

 NAME|CITY|PINCODE
 -----------------------------------
 JUIL | OPUT | 8347648
 KIMU| PETU | 0494744
 OPEY| UEYU| 8912374
 matching pin  |	San Jose, CA	|    12345678
 matching city  |	San Jose	|    12345679

./scriptname Source1 Source2

NAME|COLUMN_NAME|SOURCE_VALUE|TARGET_VALUE
------------------------------------------
matching pin|CITY|San Jose|San Jose, CA
matching city|PINCODE|98765432|12345679