How Can I Format Below Data As Shown In Below Using C# Or Sql Server Query

Probably a bit late to stop you being fired but this solution works

First create a recursive CTE that will traverse the hierarchy and determine the "ultimate" parent of each item.

;WITH CTE AS (
	SELECT ID, ParentID, [TYpe], [TExt]
,MtoE = CAST(ID AS VARCHAR(MAX))
FROM demo
WHERE ParentID = 0
UNION ALL
SELECT e.ID, e.ParentID, e.[TYpe], e.[TExt]
, MtoE
FROM demo e
INNER JOIN CTE ecte ON ecte.ID = e.ParentID
)
SELECT EC.ID AS ID, EC.ParentID, EC.[TYpe], EC.[TExt], MtoE
FROM CTE EC
LEFT JOIN demo E ON EC.ParentID = E.ID
order by MtoE

This produces the results

Id      Parent  TYpe    TExt             MtoE
1	0	Country	India	         1
2	1	state	AndhraPradesh	 1
3	2	City	Nellore	         1
4	3	Pincode	524001	         1
5	0	Country	Pakisthan	 5
6	5	State	PakState	 5
7	6	City	Hyderabad	 5
8	7	PinCode	251140	         5

The derived column MtoE is the ID of the "top" level for each set of data. That dataset can be fed into a pivot instead of the simple query above

;WITH CTE AS (
	SELECT ID, ParentID, [TYpe], [TExt]
,MtoE = CAST(ID AS VARCHAR(MAX))
FROM demo
WHERE ParentID = 0
UNION ALL
SELECT e.ID, e.ParentID, e.[TYpe], e.[TExt]
, MtoE
FROM demo e
INNER JOIN CTE ecte ON ecte.ID = e.ParentID
)
SELECT Country, [state], City, Pincode
FROM (
    SELECT MtoE,[Type], [TExt]
    FROM CTE
) as s
PIVOT
(
    MAX([TExt])
    FOR [TYpe] IN (Country, [state], City, Pincode)
)AS pvt

Which yields the results

Country         State           City           Pincode
India	        AndhraPradesh	Nellore	        524001
Pakisthan	PakState	Hyderabad	251140