If all your files is in single directory, just use:
paste * | column -s $'\t' -t
If you have a list file contains all files, and each file name in one line, does not have special characters like space, you can try:
paste $(printf "%s " $(cat list)) | column -s $'\t' -t
Updated
With your updated information, you can try:
paste */PQR/A/sum | column -s $'\t' -t