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It's possible in 2 ways:

1. Just open your company data in Tally 9.0, and you will see a message that says "Rewrite Version?".

Then, press the "Y" or "Enter" button.

Your data will then be transferred from 7.2 to 9.0.

2: Just open Tally 9.0 and press Alt+Clt+R (It's an option for rewriting the company).

Then, locate your 7.2 data destination and press "Enter".

The correct way of transfering data from 7.2 to ERP9.0 is using the Tally Data Migration Tool using which you can transfer data from 7.2 to Tally 9 this tool is available in your Tally installation directory called as TallyDataMigration.exe just take backup from 7.2 & then restore it using the tool & then ask the tool to migrate the data all your data would then start migrating from 7.2 to 9

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