The 73rd and 74th Amendment made provision for planning at district and municipality level... Collectively their priorities had to be incorporated into State plan which in turn had to be incorporated into national plan under PC. So why do we say its centralised? Was is non-functional? How will it be different under NITI?

It doesnot happen in that sequence you have narrated (in practice) hence it is a centralized plan only

Ok Sir. But in theory should be agree to the sequence...? since we have 73rd and 74th amendments?

We will have to wait and see how NITI works to have a debate, right now it is supposed to be an improvement over planning commission (at least in the federalistic sense)

Sequence is not there at all !!!, It is centralised planning (biggest fund allocation), state and local level planning (limited fund allocation only)

A true federalistic organ should be BOUND by the decisions taken at the lower level