Hi Sathish,
CTS is basically (as said by help.sap.com)
The Change and Transport System (CTS) is a tool that helps you to organize development projects in the ABAP Workbench and in Customizing, and then transport the changes between the SAP Systems in your system landscape.
Hence CTS is a tool that helps you organize essentially all developments and customizations (which are saved under transport requests) to move across the system landscape.
Hence the CTS tool organizes transport requests into projects for moving them across development -> testing -> QA and finally to production.
One is a tool, other is a SAP object (TR).
Regards,
Aditya
Bluesky
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