#!/usr/bin/perl -w
open(FH, "file.csv");
# assume you have three columns of your file
my (@col1, @col2, @col3);
my $i = 0;
while(<FH>){
  if(/(\S+),(\S+),(\S+)/){
    $col1[$i] = $1;
    $col2[$i] = $2;
    $col3[$i] = $3;
    $i++;
  }
}
print "columns:$i\n";

print "subject:\t";
for(0..2) {print "$col1[$_]\t"};
print "\n";
print "grade:\t\t";
for(0..2) {print "$col2[$_]\t"};
print "\n";
print "rank:\t\t";
for(0..2) {print "$col3[$_]\t"};
print "\n";