Assertion (A) : The true geographic North direction cannot be found by using a compass needle.          

Reason (R) : The magnetic meridian of the earth is along the axis of rotation of the earth.

The true geographic north-south direction is inclined at an angle with magnetic north-south direction. The angle between them is known as declination. Compass needle gives us direction of north-south (magnetic) direction. Magnetic meridian to pass through magnetic north-south direction. Axis of rotation of the earth gives us geographic north-south direction.