Use the dynamic sql to get the required output.

select decode(t.month,1,'JAN',2,'FEB',3,'MAR',4,'APR',5,'MAY',6,'JUN',7,'JUL',8,'AUG',9,'SEP',10,'OCT',11,'NOV',12,'DEC'),

case when (d.amount = '' OR d.amount is null) then 0 else d.amount end amount from (

select 1 month from dual

union

select 2 month from dual

UNION

select 3 ...