Need to extract string based on the alignment.

Shell Programming and Scripting
1

Finding very hard time to achieve this.
I have a text file extracted from XML file. The text file which is extracted is very large & has multiple blocks similar to the sample file given below

        <name>Evidence Attack System</name>
                <name>EAS.evidence source</name>
                <name>EAS.phase</name>
                <name>EAS.operating system</name>
        <name>Share Folder Permissions</name>
                <name>Share</name>
                <name>Permissions</name>
        <name>Mutation Species Version</name>
        <name>JPAR Installed</name>
                <name>CONTENT_manufaturer.tr</name>
        <name>Windows CDS Device Type</name>
                <name>Device Manu</name>
                <name>Device Details</name>
        <name>Filtered Can Classes</name>
        <name>Jas Event Consumers</name>
                <name>Name</name>
                <name>System</name>
                <name>Command Species Template</name>
                <name>CST.evidence_source</name>
                <name>CST.attack_phase</name>
                <name>CST.operating_system</name>

All I need to achieve is based on the alignment I need the output as given below

Evidence Attack System		EAS.evidence source,EAS.phase,EAS.operating system
Share Folder Permissions	Share,Permissions
Mutation Species Version
JPAR Installed		        CONTENT_manufaturer.tr
Windows CDS Device Type		Device Manu,Device Details
Filtered Can Classes
Jas Event Consumers		Name,System,Command Species Template,CST.evidence_source,CST.attack_phase,CST.operating_system
2

Try

awk '
        {AL = index ($0, "<")
         gsub (/<.?name>|^ */, _)
        }
        {printf "%s%s%s", AL==9?ORS:"", $0, AL==9?"\t":","
        }
END     {printf ORS
        }
' file

EvidenceAttackSystem    EAS.evidencesource,EAS.phase,EAS.operatingsystem,
ShareFolderPermissions    Share,Permissions,
MutationSpeciesVersion    
JPARInstalled    CONTENT_manufaturer.tr,
WindowsCDSDeviceType    DeviceManu,DeviceDetails,
FilteredCanClasses    
JasEventConsumers    Name,System,CommandSpeciesTemplate,CST.evidence_source,CST.attack_phase,CST.operating_system,
1 Like