Introduction:
Delegation of authority is the process of transferring authority, responsibility, and accountability from one person (usually a manager) to another person (usually a subordinate). It is an essential aspect of effective management and plays a crucial role in organizational success. However, not all aspects of delegation are equally important. This response will explain why relief to top managers is not an importance of delegation of authority.

Explanation:

1. Effective management:
- Delegation of authority is vital for effective management. It allows managers to distribute workload, allocate tasks, and empower subordinates to make decisions.
- By delegating authority, managers can focus on strategic planning, decision-making, and other high-level tasks, leading to improved overall management efficiency.

2. Facilitation of growth:
- Delegation of authority is crucial for facilitating organizational growth and development.
- When managers delegate authority, they provide opportunities for subordinates to enhance their skills and competencies, enabling personal growth and career advancement.
- Delegation also helps in building a capable and resilient workforce, which is essential for the growth and success of any organization.

3. Basis of management hierarchy:
- Delegation of authority forms the basis of management hierarchy within an organization.
- It allows for the division of work, coordination among different levels of management, and ensures effective utilization of resources.
- Delegation clarifies reporting relationships, establishes lines of authority, and creates a structured framework for organizational functioning.

4. Relief to top managers:
- Relief to top managers is not an importance of delegation of authority.
- While delegation does provide some relief to top managers by reducing their workload, it is not the primary purpose or importance of delegation.
- The primary importance of delegation is to empower subordinates, develop their skills, and improve overall organizational efficiency.
- Relief to top managers is more of a byproduct of delegation rather than its core importance.

Conclusion:
Delegation of authority is a crucial aspect of effective management. It enables effective utilization of resources, facilitates organizational growth, and establishes a clear hierarchy. While relief to top managers is a benefit of delegation, it is not the primary importance. Delegation primarily focuses on empowering subordinates and improving overall organizational efficiency.