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.

 1683  158 Organic Chemistry – Some Basic Principles and Techniques Report Error

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 and are correct and is the correct explanation of .