Dear Student,
Animals require nitrogen because nitrogen is the most essential part of amino acid which forms protein. Without protein cells cannot be formed. The structure and function of each and every organism depends upon protein.
Plants require nitrogen because nitrogen is an essential macro nutrient . Nitrogen is a major component of plant cells and is a part of the all the proteins, nucleic acids, enzymes, and other bio-molecules present in the cells.
Plants intake nitrogen from soil through roots in form of nitrates and nitrites as they are absorbable form. Animals get the required nitrogen by eating plants or/and other animals
Regards.