Assertion (A): Lipases help in emulsification of fats.
Reason (R): Lipases hydrolyses fats and oils.

Options

A. Both A and R are true and R is the correct explanation of A.
B. Both A and R are true but R is NOT the correct explanation of A.
C. A is true but R is false.
D. A is false and R is true.

Explanation

### Step-by-Step Solution:

1. **Understanding the Assertion (A)**: The assertion states that "Lipases help in emulsification of fats."
- **Analysis**: Emulsification refers to the process of breaking down large fat globules into smaller droplets. However, lipases are enzymes that primarily function to break down fats into fatty acids and glycerol, rather than to emulsify them.

2. **Understanding the Reason (R)**: The reason states that "Lipases hydrolyze fats and oils."
- **Analysis**: This statement is correct. Lipases are indeed enzymes that catalyze the hydrolysis of fats and oils, breaking them down into their constituent fatty acids and glycerol.

3. **Evaluating the Relationship**: Now, we need to determine the relationship between the assertion and the reason.
- The assertion is incorrect because lipases do not emulsify fats; they hydrolyze them. The reason is correct as it accurately describes the function of lipases.

4. **Choosing the Correct Option**: Based on the evaluation:
- Option 1: Both assertion and reason are true and reason is a correct explanation of assertion. (Incorrect)
- Option 2: Both assertion and reason are true and reason is not a correct explanation of assertion. (Incorrect)
- Option 3: Assertion is true and reason is false. (Incorrect)
- Option 4: Assertion is false and reason is true. (Correct)

Thus, the correct answer is **Option 4: Assertion is false and reason is true.**