MSGBOX(1)
Dim sessionOptions
Set sessionOptions = WScript.CreateObject("WinSCP.SessionOptions")
With sessionOptions
    .Protocol = Protocol_Sftp
    .HostName = "XYZ"
    .UserName = "abc"
    .Password = "cde"
    .SshHostKeyFingerprint = "ssh-rsa 2048 XX:XX:XX:XX:XX:XX:XX:XX:XX:XX:XX:XX:XX:XX:XX:XX"
End With
  MSGBOX(1)
Dim session
Set session = WScript.CreateObject("WinSCP.Session")
 MSGBOX(sessionOptions)
MSGBOX(session)
' Connect
session.Open sessionOptions
  MSGBOX("2")
' Upload files
Dim transferOptions
Set transferOptions = WScript.CreateObject("WinSCP.TransferOptions")
transferOptions.TransferMode = TransferMode_Binary
 
Dim transferResult
Set transferResult = session.PutFiles("d:\PCS\tenjikai.csv", "/", False, transferOptions)
 
' Throw on any error
transferResult.Check
  MSGBOX("3")
MSGBOX(transferResult.Check)
' Print results
Dim transfer
For Each transfer In transferResult.Transfers
    MSGBOX( "Upload of " & transfer.FileName & " succeeded")
Next
 MSGBOX(5)
' Disconnect, clean up
session.Dispose
 
'END SUB


'Call Main()


After executing I am getting below Error 
---------------------------
Windows Script Host
---------------------------
Script:	D:\PCS\bin\NewTest.vbs
Line:	3
Char:	1
Error:	Could not create object named "WinSCP.SessionOptions".
Code:	80040154
Source: 	WScript.CreateObject

---------------------------
OK   
---------------------------


Where as I have already registered the COM, using GACUtil and RegAsm.exe.