I have International comfort air handler model #nfcp4800c3 and heating coil is receiving power but is not getting hot. Please help trying to help elderly couple that are financially bad time and are suffering.

Here are some possibilitys

The heater coil is open as in defective. You can apply all the power you want but if the heater coil is open it will not get hot.

The overheat limit that is on each heater in the unit is open on the heater that is not working. Sometimes there can be 2 of these on each heater bank.

Since the heater coils as you call them are getting 240 volts or there abouts the sequencers seem to be OK.

Kill power,disconnect at least one power wire from the heater,do OHM test to find the defective coil.

If this does not show defective coil then do the same basic test to check for a open overheat limit control.