Hi @Tangirala DineshReddy , welcome to Microsoft Q&A forum.
Please try below, I checked it on SQL and Dedicated SQL Pool:
create table CID_WIND_TABLE(CID_WIND varchar(200) , Effective_DATE date, [EMP_STATUS] varchar(200));
insert into CID_WIND_TABLE values ('C0042930','2021-08-31','A');
insert into CID_WIND_TABLE values ('C0042930','2021-09-30','A');
insert into CID_WIND_TABLE values ('C0042930','2021-10-31','A');
insert into CID_WIND_TABLE values ('C0042930','2021-11-06','T');
insert into CID_WIND_TABLE values ('C0042930','2021-11-30','A');
insert into CID_WIND_TABLE values ('C0042930','2021-12-31','A');
insert into CID_WIND_TABLE values ('C0042930','2022-01-31','A');
insert into CID_WIND_TABLE values ('C0042930','2022-02-28','A');
insert into CID_WIND_TABLE values ('C0042930','2022-03-31','T');
insert into CID_WIND_TABLE values ('C0042930','2022-04-30','T');
insert into CID_WIND_TABLE values ('C0042930','2022-05-31','T');
insert into CID_WIND_TABLE values ('C0042930','2022-06-30','T');
SELECT CID_WIND,Effective_DATE,[EMP_STATUS]
FROM (
SELECT *,
case lag([EMP_STATUS]) over(partition by CID_WIND order by Effective_DATE) when [EMP_STATUS] then 0 else 1 end flag
FROM CID_WIND_TABLE
) t
WHERE flag = 1 and [EMP_STATUS] = 'T'
ORDER BY Effective_DATE;
Referenced Article: How to compare two consecutive rows values in SQL
Please let us know if this helps.