Assertion (A): Generally, temperature decreases from the equator towards poles which is called temperature gradient. But the highest temperature is never recorded at the equator, instead it is recorded near both the tropics. Reason (R): A sizeable portion of the incoming solar radiation is reflected by clouds and a large part of heat is spent in the process of evaporation.

 The temperature of the atmosphere of a particular place near the ground surface depends on the amount of insolation received at that place. Since the amount of insolation received by the ground surface decreases poleward from the equator i.e. from low latitudes towards high latitudes because the Sun's rays become more and more oblique (slanting) poleward and hence air temperature also decreases poleward. It may be noted that though Sun's rays are almost vertical over the equator throughout the year but there is no maximum temperature on it rather maximum temperature is recorded along 20°N latitude in July because major portion of insolation is reflected by clouds and sizeable amount of heat is lost in evaporation in the low latitude zone (equatorial zone).