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Q. Assertion (A) Kjeldahl's method is not applicable to compounds containing nitrogen in the form of nitro and azo groups and nitrogen present in the ring (e.g. pyridine).
Reason (R) Nitrogen of nitro and azo group containing compounds does not change to ammonium sulphate by Kjeldahl's method.

Organic Chemistry – Some Basic Principles and Techniques

Solution:

Kjeldahl's method is not applicable to compounds containing nitrogen in the form of nitro and azo groups and nitrogen present in the ring (e.g. pyridine) because nitrogen of these compounds does not change to ammonium sulphate under these conditions.
Thus, both $A$ and $R$ are correct and $R$ is the correct explanation of $A$.