C :

#include<stdio.h>
#include<string.h>
int main()
{
	int l1,l2,i,k;
	char message1[101],message2[101],temp1[101],temp2[101];
	gets(message1);
	gets(message2);
	l1=strlen(message1);
	l2=strlen(message2);
	for(i=0,k=0;i<l1;i++)
	{
		if(message1[i]>='A'&&message1[i]<='Z')
		{
			temp1[k]=message1[i]+32;
			k++;
		}
		else if(message1[i]>='a'&&message1[i]<='z')
		{
			temp1[k]=message1[i];
			k++;
		}
	}
	temp1[k]='\0';
	for(i=0,k=0;i<l2;i++)
	{
		
		if(message2[i]>='A'&&message2[i]<='Z')
		{
			temp2[k]=message2[i]+32;
			k++;
		}
		else if(message2[i]>='a'&&message2[i]<='z')
		{
			temp2[k]=message2[i];
			k++;
		}
	}
	temp2[k]='\0';
	if(strcmp(temp1,temp2)==0)	printf("Yes!");
	else	printf("No!");
}

C++ :

#include <iostream>
#include <cstdio>
using namespace std;

string a, b;

int main() {
	getline(cin, a);
	getline(cin, b);
	
	int i, j;
	for (i = 0, j = 0; i < a.size() && j < b.size(); ) {
		while (a[i] == ' ' && i < a.size()) i ++;
		while (b[j] == ' ' && j < b.size()) j ++;
		
		if (abs(a[i]-b[j])==32 || a[i]==b[j]) {
			i ++;
			j ++;
		}
		else {
			cout << a[i] << ' ' << b[j] << ' ';
			cout << "No!";
			return 0;
		}
	}

	cout << "Yes!";
	
	return 0;
}