The incorrect statement with respect to valence bond theory

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The electrons in the metal orbitals may undergo regrouping even against Hund's rule.

The electrons in an incompletely filled orbitals give rise to the resultant magnetic moment.

Ligand orbitals overlap the vacant meta orbitals to form a strong coordinate covalent bond to the extent possible.

The number of electrons lost is equal to the coordination number of the metal

answer is D.

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Detailed Solution

For option (A), the Hund's rule is broken when a metal forms a coordination complex with a ligand when pairing proceeds in the presence of a strong field ligand.

Hence, this option is incorrect.
For option (B) the magnetic moment increases as there are more unpaired electrons.

Hence, this option is incorrect.
For option (C), ligands are electron-rich molecules that bind tightly to vacant metal orbitals.

Hence, this option is incorrect.
For option (D) the fourth claim is untrue, and an example demonstrates this is: $Ni$ coordination number is $4,$ and its oxidation state in $[Ni {(CN)}_{4}]_{2}$ is $+ 2 .$