You should use Text::CSV!

use strict; use warnings;
local $/='';
my @data = split /"\s*"/, <DATA>;
print join "\n\n\n\n", @data;

__DATA__
"123", "DEF123","this 
is
 test","C:\Abhinav\test.jpg"
 "456", "DEF456","this is test","C:\Matt\test.jpg"
 "726", "DEF726","this is test","C:\Matt\test.jpg"
[download]