const inputArray = [
{ Phase: "Phase 1", Step: "Step 1", Task: "Task 1", Value: "5" },
{ Phase: "Phase 1", Step: "Step 1", Task: "Task 2", Value: "10" },
{ Phase: "Phase 1", Step: "Step 2", Task: "Task 1", Value: "15" },
{ Phase: "Phase 1", Step: "Step 2", Task: "Task 2", Value: "20" },
{ Phase: "Phase 2", Step: "Step 1", Task: "Task 1", Value: "25" },
{ Phase: "Phase 2", Step: "Step 1", Task: "Task 2", Value: "30" },
{ Phase: "Phase 2", Step: "Step 2", Task: "Task 1", Value: "35" },
{ Phase: "Phase 2", Step: "Step 2", Task: "Task 2", Value: "40" }
];
var outObject = inputArray.reduce(function(a, e) {
let estKey = (e['Phase']);
(a[estKey] ? a[estKey] : (a[estKey] = null || [])).push(e);
return a;
}, {});
console.log(outObject);