Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R) :

Assertion (A): There is a coalition government in the State of Maharashtra in India.
Reason (R) : No single party could secure majority in the house in recent elections of the Maharashtra State.

In the light of the above statements, choose the correct answer from the the options given below:

The Maharashtra Legislative Assembly has 288 seats, with a majority mark of 145 . 

1. In the 2024 elections, BJP alone won 132 seats, which is less than the majority. 
2. The Maha Yuti alliance (BJP - 132 + Shiv Sena - 57 + NCP - 41) won a total of 230 seats, forming the government.

Assertion : There is a coalition government in the State of Maharashtra in India. 
        $$\rightarrow$$ Assertion is true as government is formed by Maha Yuti Alliance. 

Reason : The Reason that no single party could secure a majority is also true because BJP alone did not get a majority.
        $$\rightarrow$$ (R) is also true. 

But R is not the correct explanation for A , because : 
1.  The coalition (Maha Yuti) was formed as a pre-poll alliance.
2.  The coalition government exists because parties decided to contest and govern together, not because BJP failed to get a majority.

Therefore, the most appropriate answer is : Both (A) and (R) are true but (R) is not the correct explanation of (A). 
Hence, Option B is the answer.