For any XML work where any of the following is true, XML::Simple is not your friend:

• The order of elements is important.
• The distinction between an element and an attribute is important.
• You want to preserve comments.
• You want to preserve whitespace.

Use something like XML::LibXML instead.

TL;DR: No.

Is there any good option to parse the tomcat context.xml files using perl .

Use something like XML::LibXML instead.

or even XSH2

use XML::Rules;
my $parser = XML::Rules->new(
  style => 'filter',
  rules => {
    Resource => sub {},
  }
);

$parser->filter(\*DATA);

__DATA__
<root>
 <b>dgfdg</b>
 <Resource>delete</Resource>
 <c>ffgdfg<Resource>ddd</Resource>ddddd</c>
</root>
[download]

See the docs if you want to filter a file and not a filehandle and write the result elsewhere than STDOUT.