The correct option is C If assertion is CORRECT, but reason is INCORRECT.
A wet gas can be dried by removing water from it.
For assertion:
6HCl + P2O5→2POCl3 + 3H2O
So, we need excess P2O5 to remove the water.
P2O5 + 3H2O→2H3PO4
The water formed from reaction of HCl gas and P2O5 will not destroy any or all POCl3 formed.
As shown in the above reaction HCl reacts with P2O5 form POCl3 and water.
Thus reason is incorrect.
Option C.