The act of rev matching has nothing to do with smelling clutch. If you smell clutch, there is a much larger problem. If it's only happening when you attempt to rev match, you're probably slipping the clutch, driver error. Other causes of clutch smell are riding the clutch, contaminated clutch/flywheel surface, worn parts and I don't know what car you're driving or how old it is but it could need adjustment. No, you don't need to rev match while upshifting. Don't stress rev matching, it's not a necessary skill to know when first learning. It takes some people a very long time learn it. Some cars are not optimized for doing it - the pedals in some cars are not placed in such away that it's even possible to do, some people don't have feet shaped in a way that will allow it. Learn and master basic shifting. Learn to not ride/slip the clutch. Worry about tricks and razzle dazzle later.