Question

what is comet why does a comet developer tell while approaching the sun

Answer 1

Comets develop tails as they approachperihelion—the place in their orbits when they are closest to the Sun. The Sun's heat vaporizes some of the comet's material, releasing dust particles that were trapped in the ice.

Answer 2

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Comets usually have tails and are made up of ice and debris sublimating when the comet gets close to the sun. And we have study above that asteroids does not have tails even they come closer to the sun. Let us tell you that astronomers have spotted tails in some asteroids like asteroid P/2010 A2. This happens when asteroid hit with other asteroids and dust or gas is ejected from their surfaces which create an effect of a tail. Therefore, such types of asteroids are known as "active asteroids" and they are rarely found.