use strict;
use warnings;

my %hash1 = ("TEXT", 25);
my %hash2 = ("text", 25);
my %hash1a;

for (keys %hash1) { $hash1a{lc $_} = $hash1{$_} }

for (keys %hash2) {
    if (exists $hash1a{lc $_}) { print "matches\n";}
}