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Eu tenho um programa que eu quero comparar as datas de trazer e trazer os dados desejados


Deveria ter sido uma junção externa; algo assim:
SQL> declare
  2    descr      varchar2(90);
  3    gz_dt      date;
  4    date1      date :=to_date('2021-01-01','YYYY-MM-DD');
  5    date2      date :=to_date('2021-01-31','YYYY-MM-DD');
  6    vatt_date  date;
  7    vempcode   number;
  8    cursor c_gzdt is
  9      select g.gazzeted_date, g.description, p.att_date, p.emp_code
 10      from pay_in_out p left join gazzeted_days g
 11         on p.att_date = g.gazzeted_date
 12        and gazzeted_date between date1 and date2
 13        and p.emp_code=111
 14      order by p.att_date;
 15  begin
 16    open c_gzdt;
 17    loop
 18      fetch c_gzdt into gz_dt, descr, vatt_date, vempcode ;
 19      exit when c_gzdt%notfound;
 20
 21      if vatt_date = gz_dt then
 22         dbms_output.put_line(vatt_date||' THE DAY OF : '||descr);
 23      else
 24         dbms_output.put_line(vatt_date||' THE DAY OF : '||'PRESENT');
 25      end if;
 26
 27    end loop;
 28    close c_gzdt;
 29  end;
 30  /

o que resulta em
01.01.21 THE DAY OF : PRESENT
02.01.21 THE DAY OF : PRESENT
03.01.21 THE DAY OF : PRESENT
04.01.21 THE DAY OF : PRESENT
05.01.21 THE DAY OF : PRESENT
06.01.21 THE DAY OF : PRESENT
07.01.21 THE DAY OF : PRESENT
08.01.21 THE DAY OF : PRESENT
09.01.21 THE DAY OF : Its Holyday two
10.01.21 THE DAY OF : PRESENT
11.01.21 THE DAY OF : PRESENT
12.01.21 THE DAY OF : PRESENT
13.01.21 THE DAY OF : Its Holyday three
14.01.21 THE DAY OF : PRESENT
15.01.21 THE DAY OF : PRESENT
16.01.21 THE DAY OF : Its Holyday four
17.01.21 THE DAY OF : PRESENT
18.01.21 THE DAY OF : PRESENT
19.01.21 THE DAY OF : PRESENT
20.01.21 THE DAY OF : PRESENT
21.01.21 THE DAY OF : Its Holyday five
22.01.21 THE DAY OF : PRESENT
23.01.21 THE DAY OF : PRESENT
24.01.21 THE DAY OF : PRESENT
25.01.21 THE DAY OF : PRESENT
26.01.21 THE DAY OF : Its Holyday six
27.01.21 THE DAY OF : PRESENT
28.01.21 THE DAY OF : PRESENT
29.01.21 THE DAY OF : PRESENT
30.01.21 THE DAY OF : PRESENT
31.01.21 THE DAY OF : PRESENT

PL/SQL procedure successfully completed.

SQL>

A partir de Relatórios Oracle problema:ignore o PL/SQL completamente e use a consulta de cursor ligeiramente modificada como consulta do relatório. Na linha 8, você ainda usaria parâmetros, provavelmente criados nos Parâmetros do usuário do relatório no Navegador de Objetos. O relatório, presumo, obteria seus valores de outro lugar (como Oracle Forms ou Apex ou ...). O mesmo vale para o ID , acredito - você realmente não deseja codificar 111 , você?
SQL> select p.att_date     ||
  2       ' THE DAY OF : ' ||
  3         case when p.att_date = g.gazzeted_date then g.description
  4              else 'PRESENT'
  5         end result
  6  from pay_in_out p left join gazzeted_days g
  7     on p.att_date = g.gazzeted_date
  8    and gazzeted_date between date '2021-01-01' and date '2021-01-31'
  9    and p.emp_code = 111
 10  order by p.att_date;

RESULT
--------------------------------------------------------------
01.01.21 THE DAY OF : PRESENT
02.01.21 THE DAY OF : PRESENT
03.01.21 THE DAY OF : PRESENT
04.01.21 THE DAY OF : PRESENT
05.01.21 THE DAY OF : PRESENT
06.01.21 THE DAY OF : PRESENT
07.01.21 THE DAY OF : PRESENT
08.01.21 THE DAY OF : PRESENT
09.01.21 THE DAY OF : Its Holyday two
10.01.21 THE DAY OF : PRESENT
<snip>

[União externa em relatórios]

Ah, sim... em Reports, você terá que usar o outer join "antigo" do Oracle (+) operador. O mesmo vale para case - use decode em vez de:
select p.att_date     ||
     ' THE DAY OF : ' || 
       decode(p.att_date, g.gazzeted_date, g.description, 'PRESENT') result
from pay_in_out p, gazzeted_days g 
where p.att_date = g.gazzeted_date (+)
  and g.gazzeted_date (+) between date '2021-01-01' and date '2021-01-31'
  and p.emp_code = 111
order by p.att_date;