Step 1: {Analysis of Relation A}
Relation (A) is identified as incorrect. The accurate formula for enthalpy change is \( \Delta H = \Delta U + P\Delta V \). Option (A) is erroneous as it incorrectly subtracts \( P\Delta V \) rather than adding it.
Step 2: {Validation of Relations B, C, and D}
Relation (B) is validated; the change in internal energy \( \Delta U \) equals the sum of heat absorbed by the system \( q \) and the work performed on the system \( W \), represented as \( \Delta U = q + W \).
Relation (C) aligns with the second law of thermodynamics, stipulating that the overall entropy change (system and surroundings) in a spontaneous process is non-negative (greater than or equal to zero).
Relation (D) represents the correct formulation of the Gibbs free energy equation.
Consequently, the correct option is (A).