Step 1: Understanding skew-symmetric matrices.
A matrix \( P \) is called skew-symmetric if its transpose is equal to its negative, i.e., \( P' = -P \). This property is correctly stated in the Reason (R), meaning that \( P \) must satisfy the condition \( P' = -P \). Therefore, the Reason (R) is true.
Step 2: Analyze \( B'A B \) for symmetry.
Let’s assume that \( A \) is a symmetric matrix, so we have \( A' = A \). Now we investigate whether \( P = B'A B \) is skew-symmetric. To do this, we calculate the transpose of \( P \):
\[
P' = (B'A B)' = B' (A') B = B' A B.
\]
Since \( A' = A \), we get:
\[
P' = B' A B = P.
\]
This shows that \( P' = P \), meaning that \( P \) is symmetric, not skew-symmetric.
Step 3: Conclusion.
Since \( P = B'A B \) is symmetric and not skew-symmetric, the Assertion (A) is false. However, the Reason (R) correctly describes the property of skew-symmetric matrices, so it is true. Hence:
\[
\boxed{\text{(A) is false, but (R) is true.}}
\]