If I understand your requirement, you only need rows from the table incidentand an extra column if there are bindings, which is the case if the table act_reghas at least one record with the same incident_id+ usr_idand act_type_sc=ADD_ATTCHMNTS.
I would use CASE WHEN EXISTS:
SELECT incident_id, usr_id, item_id,
Attachment = CASE WHEN EXISTS
(
SELECT 1 FROM act_reg a
WHERE i.incident_id = a.incident_id
AND i.usr_id = a.usr_id
AND a.act_type_sc = 'ADD_ATTCHMNTS'
) THEN 'Yes' ELSE 'No' END
FROM incident i
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