Assertion (A) : In order to cut the DNA with a restriction enzyme, it needs to be released from the membrane which encloses it.

Reason (R) : A plant cell was treated with chitinase to achieve this.

The correct option is "Assertion (A) is true, but Reason (R) is false."

Let us analyze the given Assertion (A) and Reason (R) step-by-step to understand why this option is correct:

1. Analysis of Assertion (A):
To cut DNA with a restriction enzyme, the DNA must first be purified and isolated in its macromolecular form, free from other cellular components like proteins, lipids, and polysaccharides. Since DNA is enclosed within the cell membrane (and additionally surrounded by nuclear membranes in eukaryotic cells), the cell must be lysed or broken open to release the DNA from these enclosing membranes. Therefore, the DNA needs to be released from the enclosing membranes before it can be cut by restriction enzymes. Thus, Assertion (A) is true.

2. Analysis of Reason (R):
The cell wall of a plant cell is made up of cellulose, not chitin. To break open a plant cell wall to release its DNA, it must be treated with the enzyme cellulase. The enzyme chitinase is used to break down the cell walls of fungi, which are composed of chitin. Treating a plant cell with chitinase will not break it open because plant cell walls do not contain chitin. Therefore, Reason (R) is false.

Conclusion:
Since Assertion (A) is correct and Reason (R) is incorrect, the statement "Assertion (A) is true, but Reason (R) is false" is the correct explanation.