I understand the situation as follows: they are not unwanted because of the development plan, but merely by the municipality (which, in a state governed by the rule of law, is their irrelevant private opinion).
I understand it this way, that it is not fundamentally about the dormers, but about the knee wall, which is known to be higher than 50cm in the captain’s gable. So:
Gables, dormers or roof cut-outs are not mentioned in the development plan.
They don’t have to be. But that does not mean that they are not permitted.
The development plan merely stipulates a knee wall ("top edge of the shell construction... bottom edge of the roof surface") of 50cm. The knee wall is to be adhered to, that is clear. According to our understanding, however, the gables should not pose a problem under the Lower Saxony building regulations, as long as they are subordinate.
The OP or the municipality/district is concerned about the higher knee wall for the additional gables. Apparently, the district does not care, the municipality is calculating strictly.