At the time of India`s Independence in 1947, Mahatma Gandhi was not officially associated with the Indian National Congress in any designated capacity. Here`s why the other options are incorrect:

Option 1: Gandhi was not a member of the Congress Working Committee at this time despite being one of the leading figures of the party. His role focused more on guiding the national movement than occupying formal positions.

Option 3: Gandhi was never the President of the Congress during the Independence period. The president at the time of India`s Independence was J.B. Kripalani.

Option 4: Similarly, he was not the General Secretary of the Congress. Gandhi never held this position throughout his political career.

Thus, option 2 is correct - Mahatma Gandhi was not a formal member of the Indian National Congress at the time of India’s Independence.