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Assertion: A reducing agent is a substance which can accept electrons.
Reason: A substance which helps in oxidation is known as reducing agent.
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
C. Assertion is correct but Reason is incorrect
D. Both Assertion and Reason are incorrect

Answer
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Hint: Oxidation is a process in which a chemical entity experiences an electron loss in a reaction. The exact opposite of this is reduction. An agent is one that helps in something to happen. A reducing agent is associated with reduction and oxidising agent makes oxidation happen.

Complete step by step answer:
Let us look at the assertion first, it states “A reducing agent is a substance which can accept electrons.” By definition reducing agents are those substances which reduce the other entity, i.e., they cause it to accept electrons. Donation and acceptance happen simultaneously in a redox reaction , if there is a need for acceptance then only donation happens. Thus reducing agent loses/donate the electrons to the other entity, thus reducing agent itself and undergoes oxidation (loss of electrons). You can see the Reaction in the below picture to get a better idea:
$Oxidant\, + \,{e^ - }\xrightarrow{{\operatorname{Reduction}}}Product$
(Electrons gained ; Oxidation number decreases)
$\operatorname{Reductant}\xrightarrow{{Oxidation}}Product\, + \,{e^ - }$
(Electrons lost ; Oxidation number increases )

Remember that reductant and reducing agents are the same thing.
Thus we can say that the assertion is false.
Now let’s see the reason which states “A substance which helps in oxidation is known as reducing agent.” Now we can clearly point out that this is wrong because reducing agents helps in bringing about reduction and not oxidation.
Therefore the correct answer would be Option D - Both Assertion and Reason are incorrect.

Note:
Do not get confused, remember reducing agents themselves undergo oxidation but bring about reduction of the other chemical substance in the redox reaction. Similarly oxidising agents themselves undergo reduction and bring about the oxidation of the other substance and hence are called oxidising agents ;agents bringing about oxidation.