In my Localhost:
Without using .htaccess, I created a folder named test and a file test.php.
I can run the file from url http://localhost/test/test
In my amazon server with cpanel:
I put the same folder with that file but displays internal server error after checking the url http://example.com/test/test
Changing the Allowoverride None to All
enabling mod rewrite
This is actually for a large project. But using a test in this case.