The construct you are looking for is
CASE (Transact-SQL) | Microsoft Docs[
^]
e.g.
SELECT CASE WHEN [Action] = 'Send' THEN 'Yes'
WHEN [Action] = 'Resend' THEN 'Resend'
ELSE 'No' END
[EDIT] SSRS can use
IIF[
^] which can be nested e.g.
= IIF([Action] = "Send", "Yes", IIF([Action] = "Resend", "Resend", "No"))