Hi @anilrpatil,
Have you tried the following:
The issue is because there is template files missing in magento 1.9.2.3 version.
For fixing this issue download complete package of magento 1.9.2.1 version.
Got to “app/design/adminhtml/default/default/template/catalog/product/attribute”
In this directory copy the “set” directory and paste it in magento 1.9.2.3 on same location (app/design/adminhtml/default/default/template/catalog/product/attribute).
Now delete your Magento cache and check the attribute set section in admin, now it will work properly.
Suggested here:
http://www.crazywebdevelopers.com/add-attribute-set-button-not-showing-in-magento/