Question
$Assertion :$ The heat supplied to a system is always equal to the increase in its internal energy.
$Reason :$ When a system changes from one thermal equilibrium to another, some heat is absorbed by it.

Answer

According to first law of thermodynamics, $\Delta Q = \Delta U + \Delta W = \Delta U +P\Delta V$. If heat is supplied in such a manner that volume does not change $\Delta V = 0$,i.e., isochoric process, then whole of the heat energy supplied to the system will increase internal energy only. But, in any other process it is not possible. Also heat may be adsorbed or evolved when state of thermal equilibrium changes.

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