The case highlights that Sudha and Shweta, while discussing with their mother, came up with a new business idea: launching a ‘Cloud Kitchen’. This showcases how planning acts as a platform for creativity and innovation. Planning is not just about setting goals and determining the best way to achieve them—it also provides a structured approach to think ahead. In this situation, the sisters were able to ideate something new and convert it into action. This process is made possible because planning provides a roadmap, resources, and mental clarity for nurturing innovative thinking. Hence, the importance of planning that is evident here is its ability to promote innovative ideas, which led to the successful creation of their new business.
Final Answer: (B) Planning promotes innovative ideas.