Formation of pentahalides requires sp3d hybridization of central atom. This can be obtained by transfer of electrons from central atom to empty d-orbitals in excited stae.
As nitrogen has no d-orbital in its valence shell, it cannot undergoes sp3d hybridization and hence cannot form pentahalides
On the other hand, Phosphorous has vacant d-orbitals in its valence shell and an electron from 3s orbital can be exited to vacant d-orbitals giving 5sp3d hybride orbitals and hence it is able to form PCl5