The correct option is A Both Assertion and Reason are correct and Reason is the correct explanation for Assertion
We know frictional force is proportional to normal force.
During pulling body has a tendency of go up which decreases Normal reaction. Hence friction force decreases.
But during pushing we apply force on body from above at some angle which increases normal reaction. So, friction force increases and it's tough to push the body than pull.
So, Above statement and reason both are correct and reason is correct explanation too.
A, is correct answer.