Step 1: Analyze Assertion (A).
The velocity of the particle is \( \vec{v} = v \cos \theta \hat{i} + v \sin \theta \hat{j} \), and the magnetic field is \( \vec{B} = B \hat{j} \). The magnetic force is:
\[
\vec{F} = q (\vec{v} \times \vec{B}) = q (v \cos \theta \hat{i} + v \sin \theta \hat{j}) \times (B \hat{j}) = q (v \cos \theta B) \hat{k}
\]
The force is along the \( z \)-axis. The velocity component perpendicular to \( \vec{B} \) (\( v \cos \theta \hat{i} \)) causes circular motion in the \( x \)-\( z \) plane, while the component parallel to \( \vec{B} \) (\( v \sin \theta \hat{j} \)) causes linear motion along the \( y \)-axis. This results in a helical path with the axis along the \( y \)-axis, not the \( x \)-axis as stated. Thus, Assertion (A) is false.
Step 2: Analyze Reason (R).
The magnetic force \( \vec{F} = q (\vec{v} \times \vec{B}) \) is perpendicular to the velocity \( \vec{v} \), not along it, unless \( \vec{v} \parallel \vec{B} \), which is not the case here. Thus, Reason (R) is false.
Step 3: Conclusion.
Since both Assertion (A) and Reason (R) are false, the correct option is (D).