Is it permissible for women to attend Tarawih prayer in the mosque?
Yes, it is permissible for women to attend Tarawih prayer in the mosque, provided they observe modesty, proper covering, and avoid mixing with men.
The Prophet ﷺ said: "Do not prevent the female servants of Allah from the mosques of Allah." [Bukhari and Muslim]
What is the ruling on performing dry ablution (tayammum) instead of the ritual bath due to severe cold?
Whoever is sick such that he cannot use water, or finds the water cold and heating it is not possible, and the person would be harmed by using cold water, it is permissible for him to perform tayammum. He must make up what he prayed with tayammum, because this is a place where there is water. And Allah the Almighty knows best.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What are the valid excuses for abstaining from congregational prayer in the mosque?
Praise be to Allah, and peace and blessings be upon our Master, the Messenger of Allah.
Concessions (Rukhsah) are granted to abstain from congregational prayer in the mosque due to general excuses, such as: rain that causes hardship in going out, strong winds at night, heavy mud that cannot be traversed without the risk of soiling oneself, hot winds, and extreme heat or cold. There are also specific individual excuses, such as: illness that makes walking as difficult as walking in the rain, severe drowsiness, evident hunger or thirst, the suppression of bodily wastes (urine, stool, or gas), and fear for one's life, limb, physical faculty, wealth, or honor, among other valid excuses. And Allah the Exalted knows best.