For file operations: Path::Tiny

use strict; use warnings; use feature 'say';
use Path::Tiny qw/ path /;

say qx# ls /tmp/*.txt #;

my $dir   = '/tmp/';
my $ext   = '.txt';
my $regex = qr/$ext/;

my @paths = path( $dir )->children( $regex );

for my $file ( @paths ) {
    my $name    = path( $file )->basename( $regex );
    my $newname = join '', reverse split '', $name;

    path( $file )->move( join '', $dir, $newname, $ext );
}

say qx# ls /tmp/*.txt #;

__END__
[download]

/tmp/bar.txt
/tmp/foo.txt

/tmp/oof.txt
/tmp/rab.txt
[download]

Hope this helps!

perlintro will give you all the information and example code you need to open and read the file containing your tab delimited list. Inside the loop that reads that file line by line, you could use split to split each line into its components, and then rename to rename the files. Try writing some code, posting it here (following the guidelines in How do I post a question effectively?), and I'm sure someone will be happy to help.