Fossils do not help in deciding evolutionary relationships.

Concept: The above-given statement is false.

• The study of identifying phylogenetic links or patterns of the descent of organisms is known as the evolutionary tree, also known as the phylogenetic tree. Which ancestors give birth to which descendants can be determined through evolutionary relationships.
• The preserved remnants or traces of extinct species are called fossils. They have the appearance of rocks.
• The information about extinct creatures and plants that existed hundreds of years ago is provided by fossils. We can make comparisons between the species that existed in the distant past and their modern descendants.
• They aid in the study of evolution and provide a link between two populations. The "calendar" for the historical occurrences on Earth is the geological time scale. 
• It is a method of chronological dating that links the ages of geological layers.
• Eons, eras, periods, epochs, and ages are some of the units that it divides time into, in descending order of duration.

The correct statement is fossils do help in deciding evolutionary relationships.

Hence, option B is the correct answer.