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The elegant solution is to use tools that make delimited files act like SQL tables and do an SQL join.
You can scan one file putting the concatenated keys into an associative array (awk, bash, ksh,...

The suggestion I provided was first posted in your other thread where the example you provided seemed to require case insensitive matching.

Now that you have clearly specified that you want case...

Please use code tags - not ICODE tags - for code AND DATA as required by forum rules!

I'm a bit surprised by your result files - Madras Bangalore should show up in yes.txt as it perfectly fits,...

why 2331 Madras Coimbatore 3234 Bangalore is not in yes.txt file ? What kind of comparison you are doing case sensitive or insensitive?

If its typo try this similar to the one RudiC suggusted
...

Untested, but seems close to what you're trying to do:
awk '
NR == FNR {
a[tolower($1)] = tolower($2)
next
}
tolower($2) in a && a[tolower($2)] == tolower($5) {
print >...

This will work no matter what order the columns are in in the input file:
{
IFS=\| read f1 f2 f3 f4

case $f1 in
Sal) sal=1 ;; Age) age=1 ;; Name) name=1 ;; Comm) comm=1 ;;
esac
case...