Step 1: Background.
The poverty line in India was initially defined based on calorie intake recommended by the Planning Commission in 1979.
Step 2: Analyzing the options.
(A) Tendulkar Committee: Gave new poverty estimates in 2009 but not the calorie criteria.
(B) Planning Commission: Correct — introduced calorie-based poverty line criteria.
(C) National Development Council: Incorrect.
(D) NITI Aayog: Came much later, in 2015.
Step 3: Conclusion.
Thus, the calorie criteria for poverty line was given by the Planning Commission.