He loves her as a sister and a comrade. However, it's been proved that he has a soft spot for her, growing up together as a childhood friends.
In most of manga, in my opinion, that when you have somebody that is able to be paired up as a childhood friends chances are likely that you will end up together with that person. However, in D Gray Man I personally don't see any chances of Kanda and Lenalee ending up together.. when there is Lavi and Allen to verse.
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Yes, Kanda from D.Gray-man has shown deep care and respect for Lenalee throughout the series, stemming from their shared history and experiences as exorcists in the Black Order. While their relationship can be complex at times, Kanda's actions often demonstrate his concern for Lenalee's well-being.