Thank you so much for Quick reply Sir..
My Actual formula adding in filter also..so not able to combined both formulas..
FILTER (
FILTER ( SharePoint list table name,
Title = Drop-down.SelectedText.Value
),
Or
If(
( IsBlank('Approved Column') && A_Status = "new")
||
( IsBlank(A_Status.Text) && 'Approved Column' = "Approved"),
//true,
//false
)
Kindly help me out about this formula Sir .