<?php
$CSV = <<<EOF
| id | email | name | google.com | google.com |
| 1  | email1@email.com | jack |   | + |
| 2  | email2@email.com | jack | + |   |
| 3  | email3@email.com | jack |   |   |
EOF;
$delimeter = '|';
$lines = explode("\n", $CSV);
$key_names = array_map('trim', array_filter(explode($delimeter, $lines[0]), function($entry){return !empty($entry);}));
$entries = [];
$len = count($lines);
for($c = 1; $c < $len; $c++) {
    $line = array_map('trim', array_filter(explode($delimeter, $lines[$c]), function($entry){return !empty($entry);}));
    $entry = [];
    foreach($line as $key => $value) {
        $entry[$key_names[$key]] = $value;

    }
    $entries[] = $entry;
}

$only_with_plus = array_filter($entries, function($entry) {
   return $entry['google.com'] == '+';  
});
var_dump($only_with_plus);