Finding the same number present in all of the selected columns

[mehulatree]

Hi, I have a file with some columns such as:

A	B	C	D	E
1	2	3	4	5
2	3	1
3

<tbody>
</tbody>

Here, Columns A, B and C have the same number "3" present. Column D has 4, E has 5.
What I need is a formula/VBA code that can make columns containing one or more similar number as groups. Here, Columns A,B,C become group 1, D becomes group 2 and E becomes group 3.

I will need a formula that applies to any selected amount of groups formed, rows and columns of data etc.

Thanks in advance!