if you allow true in $config[‘csrf_protection’] = true; within config file and you are also add autoload form than we can use.
Step 1. within config folder autoload file upload form helper
$autoload[‘helper’] = array(‘url’, ‘file’,’form’);
Step 2. $config[‘csrf_protection’] = true;
Step 3. while uploading in view folder
<?php echo form_open_multipart(‘admin/file_upload’); ?>
Otherwise, you can use only
$config[‘csrf_protection’] = false;