Who among the following gave the ‘Gandhian Plan’ in 1944?

The correct option is S. N. Agarwal.

Detailed Explanation:

The 'Gandhian Plan' was drafted in the year 1944 by Shriman Narayan Agarwal (S. N. Agarwal), who was a prominent Gandhian economist and the principal of Wardha Commercial College.
This plan was formulated based on the economic philosophy of Mahatma Gandhi, focusing on decentralization, agricultural development, and the promotion of cottage and village-level industries.

Let us look at the other options to understand their contributions:
- M. N. Roy: Drafted the 'People's Plan' in 1945, which emphasized agricultural development and consumer goods industries through state-owned channels.
- J. P. Narayan: Drafted the 'Sarvodaya Plan' in 1950, drawing inspiration from both Gandhian principles and Vinoba Bhave's ideas.
- D. D. Dhar: Played a key role in preparing the draft for the Fifth Five-Year Plan (1974-1979) of India.

Therefore, the Gandhian Plan of 1944 was formulated and presented by S. N. Agarwal.