Reading new column data using same formula

All the COUNTA() portions in your formula need to yield the same result, because all the criteria ranges in SUMIFS need to be same size.

Here is an example for T40:

=SUMIFS($B$4:OFFSET($B$4,COUNTA($B:$B)-1,0),$C$4:OFFSET($C$4,COUNTA($B:$B)-1,0),CONCATENATE(Current_Year," - ",Nov_Month_No),$A$4:OFFSET($A$4,COUNTA($B:$B)-1,0),Current_Admin)

In order to ensure you don't get the #VALUE! error, you need to make sure that all the range sizes in your SUMIFS formula are the same size. By using a single column that you know will be full from top to bottom, you will ensure same size ranges.

Try:

=SUMIFS($E$4:OFFSET($E$4,COUNTA($B:$B)-1,0),$C$4:OFFSET($C$4,COUNTA($B:$B)-1,0),CONCATENATE(Current_Year," - ",Nov_Month_No),$A$4:OFFSET($A$4,COUNTA($B:$B)-1,0),Current_Admin)

You're welcome.