は認めるが

I admit ..., but

→ は
phrase Rare #26,586
I admit ..., but Used to acknowledge or concede something before stating a contrasting opinion. The は marks what is being acknowledged, and が means “but” here.
JA: 彼の努力は認めるが、結果には満足していない。
EN: I admit that he worked hard, but I'm not satisfied with the results.

私が行かせて度胸は認めるが

I’ll give you credit for having the nerve to send me, but…

— Good Luck, Have Fun, Don't Die (2026)

彼の言うことは認めるが彼に賛成することは出来ない

I acknowledge what he says, but I can't agree with him.

お前たち努力は認めるが

I acknowledge your efforts, but...

— M - Eine Stadt sucht einen Mörder (1931)

あなたの言う事は認めるがやはり彼は間違っていると思う

I see your point, but I still think he's wrong.

君の言う事は認めるが同意出来ない

I acknowledge what you're saying, but I can't agree.