The important thing to realise is that whatever is on the RHS of $\vdash$ has got to be an axiom (meaning: a universally true formula). On the other hand, on the LHS we can assume whatever we like. So for example if $T = \emptyset$ we can show that $\{ \varphi (x) \} \vdash \forall x \varphi(x)$. What we can't do is to show that $\emptyset \vdash \varphi(x) \to \forall x \varphi (x)$.
To see why we can't let's consider the example $\varphi (x) = (x = 1)$:
If we assume ($x = 1$) then we get the following formal proof of $\{ x = 1 \} \vdash \forall x (x = 1)$:
$(1) x = 1 ( \in T)$
$(2) \forall x (x = 1)$ (generalisation rule applied to ($1$))
On the other hand, if we use the deduction rule on this to get $\vdash (x = 1) \to \forall x (x = 1)$ then we have $\top \to \bot$ if we replace $x$ with $1$ where it's free. But this is false, hence the formula on the RHS is not universally true.