The correct option is C Assertion is correct but reason is incorrect.
Tropylium cation is aromatic in nature. This is not only because of its planar property, but also because it has 6π− electrons (4n + 2, where n = 1) and 6π− electrons are in complete delocalisation or in resonance with positive charge, which fulfills Huckel's rule of aromaticity. So answer is C.