These three expressions – いかんにかかわらず、いかんによらず、and いかんをとわず – all mean "regardless of", "irrespective of", or "no matter what". They are used to express that the outcome or decision is the same no matter what the preceding condition may be. These are highly formal expressions found in written language, official announcements, rules, regulations, and formal speeches.
These expressions attach to a noun (often with the particle の):
The word いかん (如何) means "how" or "in what way" and is itself a formal word. Combined with にかかわらず ("regardless of"), によらず ("not depending on"), or をとわず ("without asking/questioning"), these patterns all convey the same meaning with only subtle stylistic differences.
While the three forms are largely interchangeable, there are slight tendencies:
A closely related expression is いかんで / いかんによって, which has the opposite meaning – "depending on." Compare: