Hi Gokul,
Here is the Code.
Types: Begin of ty_itab3,
Accnoyear type table1-Accnoyear,
name type table1-name ,
address type table1-address ,
pincode type table1-pincode,
city type table1-city ,
phoneno type table1-phoneno,
accno type table2-accno,
branchname type table2-branchname,
branchid type table2-branchid,
loanamount type table2-loanamount,
location type table2-location,
end of ty_itab3.
Data: it_itab1 type standard table of table1,
wa_itab1 type table1,
it_itab2 type standard table of table2,
wa_itab2 type table2,
it_itab3 type standard table of ty_itab3,
wa_itab1 type ty_itab3,
Data: L_accountno type string,
L_acc(5) type c.
Select Acc.no name adress pincode city phoneno
from table1
into table it_tab1.
Select Accountno Branchname Branchid Loanamount location
from table2
into table it_tab2
Loop at Itab1 into wa_tab1.
L_accountno = wa_tab1-Acc.no().
Move L_accountno(5) to L_acc.
Read it_tab2 into wa_itab2 With Key accountno = L_acc.
wa_itab3-Accno = wa_tab1-Accno.
wa_itab3-name = wa_tab1-name .
wa_itab3-address = wa_tab1-address.
wa_itab3-pincode = wa_tab1-pincode .
wa_itab3-city = wa_tab1-city .
wa_itab3-phoneno = wa_tab1phoneno.
wa_itab3-accno = wa_itab2-accno .
wa_itab3-branchname = wa_itab2-branchname.
wa_itab3-branchid =wa_itab2-branchid .
wa_itab3- loanamount =wa_itab2- loanamount.
wa_itab3-location = wa_itab2-location .
Append Wa_itab3 into It_tab3.
Clear: Wa_itab3, wa_itab2.wa_itab1.
Endloop.
Now Your Itab3 will have your required details.
hope this helps. Please get back for any issues 
Regards,
Satish