An organic compound contains carbon, hydrogen and oxygen. Its elemental analysis gave $C,38.71\%\text{and}H,9.67\%.$ The empirical formula of the compound would be :

element	% Composition	Atomic Mass	Molar Ratio	Simple Ratio
$C$	$38.71$	$12$	$\frac{38.71}{12}=3.22$	$\frac{3.22}{3.22}=1$
$H$	$9.67$	$1$	$\frac{9.67}{1}=9.67$	$\frac{9.67}{3.22}=3$
$O$	$100-(38.71+9.67)=51.62$	$16$	$\frac{51.62}{16}=3.22$	$\frac{3.22}{3.22}=1$

Thus the empirical formula of the compound is $C{H}_{3}O$.

Hence, the correct answer is option (c).