Structure
Noun + (の) + いかん + に関わらず(1)
(1) によらず、を問わず
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Formal
About いかん〜ず
When the noun いかん 'how', or 'what' is paired with a verb negated with the classical auxiliary verb ず, it will commonly be translated as 'regardless of (A), (B)', or 'irrespective of (A), (B)'. The verbs used for this construction are restricted to 関わらず 'without relation', によらず 'without approaching', and を問わず 'without questioning.
いかん〜ず come after a noun followed by the case marking particle の.
いかん〜ず is a formal grammar pattern that is used primarily to express that (B) will not be affected by (A), even if it is something that would usually be expected. Because of this, 'without taking (A) into account' is another fairly accurate translation of the nuance.
Examples
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ライセンス契約：「当社は事情のいかんに関わらず、本品の不適切な使用によって生じたいかなる損害については責任を負いません。」
License agreement: 'The company will not be held responsible for any damage caused due to the improper usage of the product regardless of (what) the circumstances (are).'
販売店の返品ポリシー：「商品到着後２週間以内であれば、理由のいかんによらず、自由に返品することが可能です。」
Return policy of a store: 'It is possible to return any product, free of charge, regardless of (what) the reason (is) if the return falls within two weeks of the delivery of the product.'
《販売店の返品ポリシー》商品到着後２週間以内であれば、理由のいかんによらず、自由に返品することが可能です。
Return policy of a store: It is possible to return any product, free of charge, regardless of (what) the reason (is) if the return falls within two weeks of the delivery of the product.
学校の方針：「本校はプログラム及び活動などでは、宗教・国籍等のいかんを問わず、いかなる差別も許しません。」
School policy: 'The school will not discriminate regardless of religion or ethnic origin, and so on, in its programs or activities.'
試験は一部の試験科目でも合格点に達しなければ、他の試験科目の成績のいかんに関わらず、不合格となります。
If the student does not achieve a passing mark in any part of the exam, then regardless of (what) the results of the other parts (are) the test will be considered failed.
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