Detailed Solution:
The correct answer is “Both (A) and (R) are true and (R) is the correct explanation of (A)”.
Assertion (A) is true because Agra and Darjeeling are indeed located on the same latitude, but they experience different temperatures due to their geographical features. Agra, being at a lower altitude, has a higher temperature in January compared to Darjeeling, which is situated at a higher elevation.
Reason (R) is also true as it accurately describes the phenomenon that temperature decreases with altitude. Places in the mountains, such as Darjeeling, are cooler than those in the plains, like Agra, due to the thinner atmosphere and decreased air pressure at higher elevations.
Thus, Reason (R) provides a valid explanation for the temperature difference noted in Assertion (A).