Concept:
• Carboxylic acids react with SOCl$_2$ to form acid chlorides.
• Acid chlorides undergo Rosenmund reduction to form aldehydes.
Step 1: Formation of acid chloride
\[
C_6H_5COOH + SOCl_2 \rightarrow C_6H_5COCl + SO_2 + HCl
\]
Thus, X = SOCl$_2$
Step 2: Rosenmund reduction
\[
C_6H_5COCl \xrightarrow{H_2/Pd/BaSO_4} C_6H_5CHO
\]
Thus, Y = benzaldehyde
Final Conclusion:
\[
\boxed{(A)}
\]