Given below are two statements. One is labeled as Assertion (A) and the other is labeled as Reason (R):

Assertion (A): Panchayati Raj Institutions have 3-tier systems in planning and executing development projects within their jurisdictions.

Reason (R): Panchayati Raj Act empowered local bodies participation in the planning process.

Select the correct answer from the options given below:

1
(A) is true, but (R) is false
2
(A) is false, but (R) is true
3
Both (A) and (R) are true and (R) is the correct explanation of (A)
4
Both (A) and (R) are true, but (R) is not the correct explanation of (A)

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