1) While pulling a body, you apply a force F in a forward direction inclined to the horizontal
where the angle of inclination Θ is above the horizontal. Draw the diagram. It has two components
(i) A horizontal component F cos Θ in the forward direction and (ii) the other, F sin Θ in the
vertically upward direction. The 2nd one being in a direction opposite to that of the weight W of
the object, reduces the effective weight which becomes W - F sin Θ. This reduces the frictional
force which is now µ(W - F sin Θ) instead of µW. (µ = coefficient of friction.) The force that is to
be overcome is now reduced.
2) While pushing a body from behind, you apply a force F in the forward direction inclined to the
horizontal, where the angle of inclination is below the horizontal. Draw the diagram now.
(i) The horizontal component F cos Θ is in the forward direction as before. (ii) The 2nd component
F sin Θ is in the vertically downward direction which adds up to the weight of the body, thereby
making the effective weight W + F sin Θ. The frictional force now becomes µ(W + Fsin Θ) which
is greater than before. Now the force to be overcome is increased.
I hope, you can now understand why pulling is easier than pushing.