Thank U Luke,
but your solution works in cell L2,
Just I Edit your formula like below
=IF(AND(OR(I2="PROGRESS",I2=" "),K2=" "),"PENDING",IF(AND(I2="COMPLETED",J2="DONE"),"COMPLETED",IF(AND(I2="COMPLETED",J2="PROGRESS"),"PROGRESS","PENDING")))
I want write above same formula in K2 cell...