Hi Amit Punia, are you sure of the data lay-out and requirements?
If C2 is intentionally left blank, why would you need to evaluate it as is not blank? That is not clear for me.
The date in H2 is first of month. In B2 you always use end of month.
You compare both values. That will never work. Perhaps you want EOMONTH(B3,0)+1?
The possible formula =IF(B3=$H$2,$H$2,IF($C$2<>"",EOMONTH($C$2;1);"")) returns always BLANK in your file. I have 1 match with the corrected formula in B.
Could that be what you are after?
C2 is blank but as you go down, the formula should check this condition in C4, C5 and so on whether that is blank or not. It will check all the cell till the bottom for all the cells.
We can change the date in H2 from beginning of the month to end of the month. In that way the formula would work perfectly.