Hi Azim Iqbal ,
To see if you receive different results, please try changing this line:
$CSVrecords = Import-Csv C:\Windows\system32\TempAzureADUserAttributesNSS12.csv -Delimiter ";"
To the following:
$CSVrecords = Import-Csv C:\Windows\system32\TempAzureADUserAttributesNSS12.csv
Also, please try displaying your file to ensure that Windows isn't adding a double extension:
dir C:\Windows\system32\TempAzureADUserAttributesNSS12.csv
Let me know if this helps and if you are still facing this issue. There are some troubleshooting steps for that script offered in this thread: [https://techcommunity.microsoft.com/t5/windows-powershell/bulk-update-azure-ad-with-user-attributes-from-csv/m-p/1374479
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That's odd since Powershell errors are usually pretty accurate. Is the file in the right location? Does it have the right name? Is the spelling accurate? Are there any mismatched spaces or characters? If you display the file does it show up correctly?