Explanation :
The correct reason for the formation of seasons is that the Earth is tilted on its axis as it revolves around the Sun. This axial tilt (approximately 23.5°) causes different parts of the Earth to receive varying amounts of sunlight during the year, leading to summer,winter, spring, and autumn in different hemispheres.
Option A: Sun is moving around the earth Incorrect. This is a geocentric view, which has been scientifically disproven. The Earth orbits the Sun, not the other way around.
Option B: Revolution of the earth around the Sun on its orbit Partially true, but not complete. Revolution alone doesn’t cause seasons unless the tilt of the axis is also considered. Without tilt, every place would receive the same type of light year-round.
Option C: Rotation of the earth around its axis Incorrect. Earth's rotation causes day and night, not seasons.
Option D: Because Earth is tilted when it revolves around the Sun Correct answer. The tilt + revolution together cause changing angles of sunlight, which leads to seasonal changes.