=IF(J4<=H4,"PASS",if(J4>H4,"FAIL",if(J4=0,"N/A")))
BUT these conditions are not correct. For exampls if J4=0 can it be <H4 ? If yes you will get" PASS" not "N/A". If H4<0 and J4=0youill get " FAIL" not "N/A".
You need to review your condtions in the light of possible values.
Perhaps
Code:
=IF(J4=0,"N/A",IF(J4<=H4,"PaSS","FAIL"))