How can I convert my Coloumn data to row data and Viceversa

Yes, King_Fisher is right, you need to use PIVOT and/or UNPIVOT[^] operators.

More examples:
convert rows to columns, columns to rows in sql server[^]
Converting Column values to Rows in SQL Query[^]
CP Knowledge Base[^]

Try This,

CREATE TABLE [dbo].[Table_1]([Elements] [nvarchar](max) NULL,
	[Jan] [float] NULL,	[feb] [float] NULL,	[mar] [float] NULL,
	[Apr] [float] NULL,	[May] [float] NULL,	[Jun] [float] NULL
) ON [PRIMARY]

GO

insert into Table_1(Elements,Jan,feb,mar,Apr,May,Jun) values('ABC',100,200,300,400,500,600),
('XYZ',200,300,400,500,600,700),
('PQR',500,400,300,200,100,800);


SELECT Elements,Jan,feb,mar,Apr ,May ,Jun FROM Table_1

select col Month1,
  sum(case when Elements = 'ABC' then value end) ABC,
  sum(case when Elements = 'XYZ' then value end) XYZ,
  SUM(case when Elements = 'PQR' then value end) PQR
from
( select Elements, Jan value, 'JAN' col  from Table_1  union all
  select Elements, feb value, 'FEB' col  from Table_1  union all 
  select Elements, mar value, 'MAR' col  from Table_1  union all
  select Elements, Apr value, 'Apr' col from Table_1   union all 
  select Elements, May value, 'MAY' col from Table_1   union all 
  select Elements, Jun value, 'JUN' col  from Table_1
) x group by col ;

see this Fiddle link[^] this will give you a better performance, view the execution plan to see the difference

Thanks to all,Sorry I was away, and I got the it ,Thanks for your support

here I am posting the method I used,It is dynamic un pivot
so we don't need hard coding of column/raw name

step1.Create table and insert values

CREATE TABLE test
 ([Elements] varchar(10), [Jan] int, [Feb] int, [March] int, [April] int) ;

INSERT INTO test
 ([elements], [Jan], [Feb], [March], [April]) VALUES  ('ABC', 100, 200, 300, 400),  ('XYZ', 200, 300, 400, 500),  ('PQR', 500, 400, 300, 200) ;

Step2. The query to arrange rows to columns and vice versa

DECLARE @colsUnpivot AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX),
    @colsPivot as  NVARCHAR(MAX)

select @colsUnpivot = stuff((select ','+quotename(C.name)
         from sys.columns as C
         where C.object_id = object_id('test') and
               C.name <> 'Elements'
         for xml path('')), 1, 1, '')

select @colsPivot = STUFF((SELECT  ','
                      + quotename(Elements)
                    from test t
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)')
        ,1,1,'')

set @query
  = 'select name, '+@colsPivot+'<mailto:'+@colspivot+'>
      from
      (
        select Elements, name, value
        from test
        unpivot
        (
          value for name in ('+@colsUnpivot+'<mailto:'+@colsunpivot+'>)
        ) unpiv
      ) src
      pivot
      (
        sum(value)
        for Elements in ('+@colsPivot+'<mailto:'+@colspivot+'>)
      ) piv'

exec(@query);

Thanks