If you build with a truly flat top, then there is no need to worry about any neck angle (pitch).
If you build with a dome or radius in the top as is almost universal in acoustic guitars then you will need to pitch the neck (so head stock is lower than plane of soundboard) in order to get the correct action of strings over the frets, plus the required bridge and saddle hight.
I build with a dome in the lower bout of my ukes, so I pitch the neck in order to achieve the action I want whilst keeping my bridge and saddle height to my design goals. That being a bridge that is 6.5mm - 7.0mm tall and saddle that protrudes approximately 2.5mm - 3.0mm. This gives me a theoretical string hight over soundboard of between 9.0mm - 10.0mm. And this is what I'm shooting for on my builds.
Now to illustrate not picking the neck back. In order to get the string action correct I would need to reduce the height of my bridge and saddle in order to compensate. This then affects the string height over the soundboard. Or the other thing you see quite often is that the bridge and saddle are the standard height but because the neck doesn't have a pitch to it the string action is far, far too high. To fix this the saddle needs to be lowered, but sometimes there isn't enough left to get those strings down, so the action is left too high, and then you create issues with break angle.
If all of this still doesn't make sense to you, then get out the pencil and paper and draw out the side profile of your instrument. Start with the strings and work down from there. Don't forget the height of you frets, thickness of the fret board and the desired break angle and string height over soundboard. Do one for a flat top, and another for one with some sort of dome or radius. You'll quickly get a grasp of how complex some of this can be. Then you have to factor in the elasticity of wood, and it's tendency to expand and contract with humidity fluctuations.
Few people that purchase instruments have any inkling of what goes into building them so that they have a chance of holding together, and play well in diverse temperature and humidity situations.
And a picture may help you understand. This one is on the bench right now.