Concept:
The mass of a nucleus is always less than the sum of the masses of its constituent protons and neutrons. The difference in mass is called the mass defect.
\[
\Delta m=Zm_p+Nm_n-M_{\text{nucleus}}
\]
The mass defect is converted into binding energy according to Einstein's relation
\[
E=\Delta mc^2.
\]
When a nucleus is formed, energy is released, not absorbed.
Step 1: Examine the Assertion (A).
Since some mass is converted into binding energy,
\[
M_{\text{nucleus}}
<
Zm_p+Nm_n.
\]
Thus, the Assertion is true.
Step 2: Examine the Reason (R).
The statement says that energy is absorbed during nucleus formation.
This is incorrect.
Actually, energy is released when nucleons combine to form a stable nucleus.
Therefore, the Reason is false.
Hence,
\[
\boxed{\text{Assertion is true but Reason is false.}}
\]