use Parse::CSV;
use Data::Dump 'pp';

my $fh = new IO::File('failing.csv', 'r');

my $fail = do { local $/; <$fh> };
pp $fail;	# Print input
$fh->seek(0,0);

$/ = "\r\n";
my  $parser = Parse::CSV->new(
      handle => $fh,
      csv_attr => { binary => 1 },
);
pp $_  while $_ = $parser->fetch; # Print output