#include <stdio.h>
 
#define MAXROW      10
#define MAXCOL      10
 
 
/*User Define Function to Read Matrix*/
void readMatrix(int m[][MAXCOL],int row,int col)
{
    int i,j;
    for(i=0;i< row;i++)
    {
        for(j=0;j< col;j++)
        {
            printf("Enter element [%d,%d] : ",i+1,j+1);
            scanf("%d",&m[i][j]);
        }
    }
}
 
/*User Define Function to Read Matrix*/
void printMatrix(int m[][MAXCOL],int row,int col)
{
    int i,j;
    for(i=0;i< row;i++)
    {
        for(j=0;j< col;j++)
        {
            printf("%d\t",m[i][j]);
        }
        printf("\n");
    }
}
 
int main()
{
    int a[MAXROW][MAXCOL],b[MAXROW][MAXCOL],result[MAXROW][MAXCOL];
    int i,j,r1,c1,r2,c2;
 
     
    printf("Enter number of Rows of matrix a: ");
    scanf("%d",&r1);
    printf("Enter number of Cols of matrix a: ");
    scanf("%d",&c1);
 
    printf("\nEnter elements of matrix a: \n");
    readMatrix(a,r1,c1);
 
 
         
    printf("Enter number of Rows of matrix b: ");
    scanf("%d",&r2);
    printf("Enter number of Cols of matrix b: ");
    scanf("%d",&c2);
 
    printf("\nEnter elements of matrix b: \n");
    readMatrix(b,r2,c2);
 
 
    /*sum and sub of Matrices*/
    if(r1==r2 && c1==c2)
    {
        /*Adding two matrices a and b, and result storing in matrix result*/
        for(i=0;i< r1;i++)
        {
            for(j=0;j< c1;j++)
            {
                result[i][j]=a[i][j]+b[i][j];
            }
        }
     
        /*print matrix*/
        printf("\nMatrix after adding (result matrix):\n");
        printMatrix(result,r1,c1);      
     
        /*Subtracting two matrices a and b, and result storing in matrix result*/
        for(i=0;i< r1;i++)
        {
            for(j=0;j< c1;j++)
            {
                result[i][j]=a[i][j]-b[i][j];
            }
        }
     
        /*print matrix*/
        printf("\nMatrix after subtracting (result matrix):\n");
        printMatrix(result,r1,c1);      
     
    }
    else
    {
        printf("\nMatrix can not be added, Number of Rows & Cols are Different");
    }
    return 0;   
}

Output

    Enter number of Rows of matrix a: 3 
    Enter number of Cols of matrix a: 3 

    Enter elements of matrix a: 
    Enter element [1,1] : 11 
    Enter element [1,2] : 22 
    Enter element [1,3] : 33 
    Enter element [2,1] : 44 
    Enter element [2,2] : 55 
    Enter element [2,3] : 66 
    Enter element [3,1] : 77 
    Enter element [3,2] : 88 
    Enter element [3,3] : 99 

    Enter number of Rows of matrix b: 3 
    Enter number of Cols of matrix b: 3 

    Enter elements of matrix b: 
    Enter element [1,1] : 1 
    Enter element [1,2] : 2 
    Enter element [1,3] : 3 
    Enter element [2,1] : 4 
    Enter element [2,2] : 5 
    Enter element [2,3] : 6 
    Enter element [3,1] : 7 
    Enter element [3,2] : 8 
    Enter element [3,3] : 9 

    Matrix after adding (result matrix): 
    12	24	36	 
    48	60	72	 
    84	96	108	 

    Matrix after subtracting (result matrix): 
    10	20	30	 
    40	50	60	 
    70	80	90