Hi:
This is not really an ODS question. It is more of a "how SAS works" question.
The use of %INCLUDE is operating system specific AND how it's working (or not working) could also be dependent on WHERE it is placed in your program statements or data streams.
Your best bet for an answer to this question is to contact Tech Support. In order to debug a %INCLUDE question, they may need to look at your WHOLE program, and the contents of the %INCLUDE file.
To find out how to contact Tech Support, refer to:
http://support.sas.com/techsup/contact/index.html
Good luck!
cynthia