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Assertion
The flux crossing through a closed surface is independent of the location of enclosed charge.
Reason
Upon the displacement of charges within a closed surface, the $\vec E$ at any point on the surface does not change.
(A) Both Assertion and Reason are correct and Reason is the correct explanation for Assertion.
(B) Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion B.
(C) Assertion is correct but Reason is incorrect.
(D) Assertion is incorrect but Reason is correct.

Answer
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Hint: Use the Gauss law equation for the flux crossing through a closed surface and electric field equation for the charge enclosed within a closed surface.

Complete step by step solution:
Gauss law states that the total flux of an electric field is directly proportional to the electric charge enclosed within a body.
It is given by, \[\phi = \dfrac{Q}{{{\varepsilon _0}}}\], where $\phi $ is the electric flux, Q is the charge enclosed and \[{\varepsilon _0}\] is the permittivity of free space.
 Therefore, the assertion is correct.
Electric field is defined as the electric force per unit charge. Charges that are alike repel and those different attract each other, the charges are positive and negative charges.
It is given by $E = \dfrac{{kQ}}{{{r^2}}}$, where E is the electric field, k is the proportionality constant and r is the distance between the charges, therefore the electric field will change with respect to the distance between the charges.
The reason is incorrect.

Therefore, option (C) assertion is correct but reason is incorrect is the correct answer.

Note: The electric flux depends on the charge enclosed within an object and the electric field changes with the change in radius. Electric flux is related to electric field as larger the electric field intensity more will be the electric flux.