Variable: org-occur-case-fold-search
org-occur-case-fold-search is a customizable variable defined in
org.el.gz.
Value
t
Documentation
Non-nil means org-occur should be case-insensitive.
If set to smart the search will be case-insensitive only if it
doesn't specify any upper case character.
This variable was added, or its default value changed, in Emacs 26.1.
Source Code
;; Defined in /usr/src/emacs/lisp/org/org.el.gz
(defcustom org-occur-case-fold-search t
"Non-nil means `org-occur' should be case-insensitive.
If set to `smart' the search will be case-insensitive only if it
doesn't specify any upper case character."
:group 'org-sparse-trees
:version "26.1"
:type '(choice
(const :tag "Case-sensitive" nil)
(const :tag "Case-insensitive" t)
(const :tag "Case-insensitive for lower case searches only" smart)))