Step 1: Analyze Assertion (A):
Phosphorus (P) forms \( \text{PCl}_3 \) and \( \text{PCl}_5 \) because it has vacant d-orbitals in its valence shell, allowing it to expand its octet to hold 5 bonds.
Nitrogen (N) forms \( \text{NCl}_3 \) but cannot form \( \text{NCl}_5 \) because it does not have vacant d-orbitals in its valence shell (n=2). It cannot expand its octet beyond 4 (maximum covalency is 4).
So, Assertion (A) is Correct.
Step 2: Analyze Reason (R):
The electronegativity of Nitrogen (3.0) is indeed higher than that of Phosphorus (2.1).
So, Reason (R) is Correct.
Step 3: Establish the link:
The inability of nitrogen to form pentahalides is due to the absence of d-orbitals, not because of electronegativity. While electronegativity is a true fact, it does not explain why \( \text{NCl}_5 \) doesn't exist.
Therefore, R is not the correct explanation for A.