@shoiab.1618 as mentioned in my email, you have to export first to an IFC, and only then extract your COBie spreadsheet from that. Otherwise, there is little guarantee that your data is correct in the IFC, hence why you are finding data discrepancies between the quality of the IFC file and the data in the spreadsheet.
IFCs produced by Revit are, unfortunately, extremely poor in quality. The solutions and workarounds are not easy, but it is something you will face if you choose to work with Revit. You can read this article to help you improve your mappings properly in Revit to IFC:
However, a precursor to getting correct COBie data is to ensure that your data is actually classified properly. Otherwise, you will end up getting elements which are not meant for CAFM systems being exported, or elements that are meant to be exported will not be exported. You will need to audit every single element in your IFC file to ensure that it has the correct IFC class. You can use this tool to help you find the correct IFC class:
Finally, the IFC export you provided to me is an IFC2X3. The official MVD endorsed by Bill East is the COBie IFC4 MVD. I quote Bill East himself below. You will need to fix your Revit export to export an IFC4.
… the COBie MVD found http://docs.buildingsmartalliance.org/MVD_COBIE/ is actually NOT out of date. It is the on-line duplicate of the information found in the actual standard which is found at www.nationalbimstandard.org under Chapter 4.2. What is on buildingSMART intl. is NOT the COBie standard in any way shape or form – it an aggregation of things that my team funded over a decade ago that have not kept up with the time. While there may be movement to fix this within the next 12-18 months, that unfortunately does not help you figure out the wheat from the chaff today…
You may consider looking at BlenderBIM, which has tools to help audit IFC classes - but be forewarned that it is still alpha software.