State any 3 limitations of planning the functions of management.

Every aspect has its own limitations. The limitations of Planning are:

Planning leads to rigidity: In an establishment, a defined plan is outlined with a specific goal to be achieved within a predefined timeframe; however, the managers may not be in a situation to change it. As the business environment is, effective managers need to be provided with some amount of flexibility to manage with the varied situations.
Planning may not work in an effective environment: Planning is purely based on the prediction of future occurrences and since the future is indefinite, hence the establishment requires to accommodate itself to the changes.
Planning reduces creativity: The top-level management takes the responsibility of planning and middle management implements the plan, but, they are not allowed to deviate and hence, creativity and skill sets of these managers reduce.