To act immediately is usually better than procrastinating if this is simply another word for 'purposeless' delay. On the other hand, acting immediately purely to avoid feelings of guilt cause by a ill-defined inner need to leave a task until later can be the wrong way of going about it.

Procrastination can be for example, tidying your office when a report should be written; or checking up on your Emails when you should be focusing on creating a new internet product; or making a cup of coffee when you should be writing a report; being otherwise 'engaged' when someone or something is left idly unattended.

All those 'otherwise' activities may be the result of an inner need to withdraw from a task: your inner self signals that now is not the best time to engage in it and so you busy yourself with what others might think is an aimless and non-contributory activity to 'prove' to others and yourself that you are not delaying for no visible reason.

Contrary to belief those 'gap-filling' activities are not purposeless. They are the result of the natural flow of energy and motivation in your life. They serve the purpose of giving you time to think, to recover and to re-align your focus to sort out priorities, to listen to your inner voice and to prepare. It is impossible to act immediately on all tasks all the time. Just like how the body needs sleep and rest, your mind will not function to is full capability and can only lead to frustration which will take you even longer to execute the next task.

If procrastination becomes a habit, the cause can be anything from a feeling that you are a square peg in a round hole to continually not understanding what you are supposed to be doing or how a task should be completed. The utility value of your time falls to zero. Everyone at some time puts off tasks until the last possible moment. You are the only person who instinctively knows when it feels right to do something. Putting a sign on your door that says 'Thinking In Progress' is not going to make you creative. Getting things to happen right, your way, and on time is the product of mutual positive influence amongst you and off others.