use Modern::Perl;

while (my $first = <DATA>) {
    my $second = <DATA>;
    chomp $first;
    chomp $second;
    say "Is >$first< equal to >$second<? ", ($first =~ m/^$\Qsecond\E$/i)?'Yes':'No';
}

__DATA__
test
TEST
testing
testing
TESTED
TESTED
TeStS
tEsTs
a Test
another Test