Mahatma Gandhi`s severe criticism of the Congress leadership at the opening of the Benaras Hindu University was focused on the condemnation of Indian nationalism for being an elite phenomenon.

Option 1: The Congress strategy for opposing the government is not the focus of Gandhi`s criticism in this context. It is important to note that he did criticize the Congress leadership, but it was specifically related to their stance on Indian nationalism.

Option 2: The Congress accepting offices under the government is also not the main point of Gandhi`s criticism at the Benaras Hindu University. While this may have been an issue for Gandhi at other times, it is not what he was addressing in this particular instance.

Option 3: This is the correct answer. Gandhi`s primary focus was on criticizing Indian nationalism for being an elite phenomenon. He argued that it should be inclusive and representative of all sections of Indian society, rather than being limited to a select few.

Option 4: This is not the right answer. While Gandhi did criticize the Congress leadership, his specific criticisms were centered around Indian nationalism, not the Congress strategy or acceptance of offices under the government.

In conclusion, option 3 is the correct answer as it accurately reflects Gandhi`s criticism at the opening of the Benaras Hindu University