Explanation in code comments:
var csvList = new List<string>
{
"1,test1,112,124",
"2,test2,113,124",
"3,test3,132,121"
};
var results = csvList
.Select(x => new { csv = x, key = x.Split(new[] { ',' })[3] })
.Where(x => x.key.Equals("124"))
.Select(x => x.csv);