[verb (dictionary form)] + には及ばない [noun] + には及ばない [noun A] + は + [noun B] + に(は)及ばない
には及ばない after a verb in the dictionary form, or after a noun for an action, says there is no need to do it. Its polite form, には及びません, is a courteous way of telling someone not to trouble themselves.
It is formal. Said to a listener it is almost always には及びません; the plain には及ばない belongs to writing and to a speaker's own judgment. In everyday speech しなくていいです or だいじょうぶ大丈夫です does the same job.
The one who falls short takes は or が, or is left unsaid, and the better one takes に or には. にはかなわない means the same and is the more conversational of the two.