प्रतिपादन (A): नियोजन आयोग ही घटनात्मक संस्था नाही आणि वैधानिक संस्थाही नाही.
कारण (R) : केंद्रीय कॅबिनेट च्या कार्यकारी ठरावानुसार नियोजन आयोगाची स्थापना झाली आहे.

The correct answer is Option A (Both A and R are true and R is the correct explanation of A.).

Key Points:
• Nature of Planning Commission: The Planning Commission was an extra-constitutional, non-statutory advisory body. It was not created by any provision of the Constitution of India, nor was it created by an Act of Parliament.
• Establishment: It was established on 15th March 1950 by a simple executive resolution passed by the Union Cabinet headed by Prime Minister Jawaharlal Nehru.
• Causal Connection: Since its origin lies exclusively in an executive order/resolution of the Cabinet and not in an Act of Parliament (statute) or constitutional article, Reason (R) is true and directly explains Assertion (A).
• Successor Body: On 1st January 2015, the Planning Commission was replaced by another non-statutory, extra-constitutional think tank, NITI Aayog (National Institution for Transforming India), also established via an executive resolution.
• Key Takeaway: The Planning Commission was a non-constitutional, non-statutory body established by an executive resolution of the Union Cabinet on March 15, 1950.