Analysing the reason :
Besides the body centre, there are octahedral voids at the centre of each of the \(12\) edges. Each edge is shared between four adjacent unit cells. So, the reason is a wrong statement because other than the body centre, octahedral voids are present at the edge centres in cubic close packing.
Hence, the assertion is a correct statement, but the reason is a wrong statement.
So, option (C) is the correct answer.