Some plans in Planner aren't attached to a Microsoft 365 group. These plans are used when it would be cumbersome to add another group, and when the plan is temporary, for example when you create a plan from a task list in meeting notes.
Because these plans aren't attached to a Microsoft 365 group:
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There is no owner. Any member can add or remove other members and edit or delete the plan.
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There is no associated OneNote or SharePoint site.
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You can't comment on tasks.
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You can't upload attachments.
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When the last member leaves the plan, the plan is automatically deleted.
Otherwise, you can use these plans to track and assign tasks as usual in Planner. View an overview of Microsoft Planner.