Can we transpose rows to columns? Fields within row are separated by a comma.

yes, we can!

but how?

This has been discussed very recently, and an Awk solution was presented. Here's a Ruby one:

ruby -F, -lane '
BEGIN{$a=[]};$a.concat([$F]);END{$a.transpose.each{|x|puts x.join(",")}}
' infile

Following Shell script works...
There should be a file namely "data" with following content
1,2,3
4,5,6
7,8,9
then after running the script the content of file will be
1,4,7
2,5,8
3,6,9

###################
num=$(awk -F"," 'NR==1 { print NF }' data)
print $num

i=1
while (( $i <= $num ))
do
newline=''
for val in $(cut -d"," -f$i data)
do
newline=$newline$val","
done
nline=`print ${newline%?}`
print $nline >> tmpdata
(( i = i + 1 ))
done
mv tmpdata data
####################

I have one more thing to ask on same script...

what if the rows and coulmns are not equal , then the script fails...

like input file

abc,abc1,abcd3
pqrs,pqr
1,2,3,4,5,6,7,8,9,10,11

Pls suggest ....

Regards,
Aparna

Put this is a file - testawk.awk

BEGIN {FS=","}

{
for (i=1;i<=NF;i++)
{
 arr[NR,i]=$i;
 if(big <= NF)
  big=NF;
 }
}
 
END {
  for(i=1;i<=big;i++)
   {
    for(j=1;j<=NR;j++)
    {
     printf("%s\t",arr[j,i]);
    }
    printf("\n");
   }
}