Displaying conditional records from databse in Tabs in Codeigniter

Here are the steps you need to take:
Use your controller to prepare the data you want to display in a view. If you prefer, you can collect the data via a model. In your case, you need a join statement in the query builder, because you need to collect data from two (related) tables.
Pass the data from the controller to the view.
Now, in the view you'll have to divide the data into divs. Use css to visualize the divs as tabs, or use jQuery or jQueryUI to do that easily. Most css frameworks (like Bootstrap or Foundation) have classes to display divs as tabs too.