Step 1: Analyze the Assertion.
The assertion states that heterocyclic compounds like Pyridine and Thiophene are non-aromatic. This statement is incorrect. Both Pyridine and Thiophene are aromatic compounds, not non-aromatic. Pyridine has a six-membered ring with a nitrogen atom, and Thiophene has a sulfur atom, both of which follow Hückel's rule for aromaticity.
Step 2: Analyze the Reason.
The reason given is correct. According to Hückel's rule, a molecule exhibits aromaticity if it is planar, has a cyclic structure, and contains \( (4n + 2) \pi \) electrons in the delocalized system, where \( n \) is an integer. This rule applies to both Pyridine and Thiophene, which both follow this rule and are thus aromatic compounds.
Step 3: Combine the Assertion and Reason.
While the reason is correct, the assertion is incorrect. Therefore, the correct answer is option (C), where the reason is correct but the assertion is incorrect.