<?php
$CSV = <<<EOF
| id | email | name | google.com | yahoo.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'] == '+' && $entry['email'] = 'email2@email.com';	
});
var_dump($only_with_plus);

// your code goes here