parse_file(Fn) ->
{ok, Data} = file:read_file(Fn),
parse(binary_to_list(Data)).

parse(Data) -> lists:reverse(parse(Data, [])).

parse([], Acc) -> Acc;
parse(Data, Acc) ->
{Line, Tail} = parse_line(Data),
parse(Tail, [Line|Acc]).

parse_line(Data) ->
{Line, Tail} = parse_line(Data, []),
{lists:reverse(Line), Tail}.

parse_line([13,10|Data], Acc) -> {Acc, Data};
parse_line([10|Data], Acc) -> {Acc, Data};
parse_line([13|Data], Acc) -> {Acc, Data};
parse_line([], Acc) -> {Acc, []};
parse_line([$,,$,|Data], Acc) -> parse_line(Data, [""|Acc]);
parse_line([$,|Data], Acc) -> parse_line(Data, Acc);
parse_line(Data, Acc) ->
{Fld, Tail} = parse_field(Data),
parse_line(Tail, [Fld|Acc]).

parse_field([34|Data]) ->
{Fld, Tail} = parse_fieldq(Data, ""),
{lists:reverse(Fld), Tail};
parse_field(Data) ->
{Fld, Tail} = parse_field(Data, ""),
{lists:reverse(Fld), Tail}.

parse_field([$,|Tail], Acc) -> {Acc, [$,|Tail]};
parse_field([13|Tail], Acc) -> {Acc, [13|Tail]};
parse_field([10|Tail], Acc) -> {Acc, [10|Tail]};
parse_field([], Acc) -> {Acc, []};
parse_field([Ch|Tail], Acc) -> parse_field(Tail, [Ch|Acc]).

parse_fieldq([34,34|Tail], Acc) -> parse_fieldq(Tail, [34|Acc]);
parse_fieldq([34|Tail], Acc) -> {Acc, Tail};
parse_fieldq([Ch|Tail], Acc) -> parse_fieldq(Tail, [Ch|Acc]).

"Type","First Name","Last Name","Email"
"Contact","Ashwani  Garg ------"All Pain Will End."","","itisashwani4u@gmail.com"

result:-
[["contact"],["Ashwani  Garg ------"],["All Pain Will End."],[],["itisashwani4u@gmail.com"]]

expected result:-
[["contact"],["Ashwani  Garg ------All Pain Will End."],[],["itisashwani4u@gmail.com"]]

Affection,,,Affection,,,,,,,,+919845141544,,+919845141544,,,,,,,,,,,,,,,
    result:-
    [["Affection"],[],[],["Affection"],[],[],[],[],[],[],[],["+919845141544"],[],["+919845141544"],[],[],[],[],[],[],[]]
    expected result:-
   [["Affection"],[],[],["Affection"],[],[],[],[],[],[],[],["+919845141544"],[],["+919845141544"],[],[],[],[],[],[],[],[],[],[],[],[],[],[]]

parse(File) ->
  {ok, F} = file:open(File, [read, raw]),
  parse(F, file:read_line(F), []).

parse(F, eof, Done) ->
  file:close(F),
  lists:reverse(Done);

parse(F, Line, Done) ->
  parse(F, file:read_line(F), [parse_line(Line)|Done]).



parse_line(Line) -> parse_line(Line, []).

parse_line([], Fields) -> lists:reverse(Fields);
parse_line("," ++ Line, Fields) -> parse_field(Line, Fields);
parse_line(Line, Fields) -> parse_field(Line, Fields).

parse_field(""" ++ Line, Fields) -> parse_field_q(Line, [], Fields);
parse_field(Line, Fields) -> parse_field(Line, [], Fields).

parse_field("," ++ _ = Line, Buf, Fields) -> parse_line(Line, [lists:reverse(Buf)|Fields]);
parse_field([C|Line], Buf, Fields) -> parse_field(Line, [C|Buf], Fields);
parse_field([], Buf, Fields) -> parse_line([], [lists:reverse(Buf)|Fields]).

parse_field_q(Line, Fields) -> parse_field_q(Line, [], Fields).
parse_field_q("""" ++ Line, Buf, Fields) -> parse_field_q(Line, [$"|Buf], Fields);
parse_field_q(""" ++ Line, Buf, Fields) -> parse_line(Line, [lists:reverse(Buf)|Fields]);
parse_field_q([C|Line], Buf, Fields) -> parse_field_q(Line, [C|Buf], Fields).

parse_file(File) ->
  {ok, Data} = file:read_file(File),
  parse(binary_to_list(Data), []).

parse([], Done) ->
  lists:reverse(Done);

parse(Data, Done) ->
  {Line, Rest} = case re:split(Data, "r|n|rn", [{return, list}, {parts, 2}]) of
                   [L,R] -> {L,R};
                   [L]   -> {L,[]}
                 end,
  parse(Rest, [parse_line(Line)|Done]).

"Type","First Name","Last Name","Email"
"Contact","Ashwani  Garg ------""All Pain Will End.""","","itisashwani4u@gmail.com"

parse(Data) -> parse(Data, [], [], []).

parse([$r|Data], Field, Fields, Lines) -> parse_r(Data, Field, Fields, Lines);
parse([$n|Data], Field, Fields, Lines) -> parse(Data, [], [], [[Field|Fields]|Lines]);
parse([$,|Data], Field, Fields, Lines)  -> parse(Data, [], [Field|Fields], Lines);
parse([$"|Data], [], Fields, Lines)     -> parse_q(Data, [], Fields, Lines);
parse([C|Data], Field, Fields, Lines)   -> parse(Data, [C|Field], Fields, Lines);
parse([], Field, Fields, Lines)         ->
  lists:reverse(
      [lists:reverse(
          [lists:reverse(F) || F <- L]
        ) || L <- [[Field|Fields]|Lines]]
    ).

parse_r([$n|_] = Data, Field, Fields, Lines) -> parse(Data, Field, Fields, Lines).

parse_q([$"|Data], Field, Fields, Lines) -> parse_qq(Data, Field, Fields, Lines);
parse_q([C|Data], Field, Fields, Lines)  -> parse_q(Data, [C|Field], Fields, Lines).

parse_qq([$"|Data], Field, Fields, Lines) -> parse_q(Data, [$"|Field], Fields, Lines);
parse_qq([C|_] = Data, Field, Fields, Lines)
  when C == $,; C == $r; C == $n        -> parse(Data, Field, Fields, Lines);
parse_qq([], Field, Fields, Lines)        -> parse([], Field, Fields, Lines).