Is Iddah (waiting period) incumbent on an old woman whose husband had died?
Upon the death of the husband, Iddah is incumbent on the wife regardless of their age. And Allah Knows Best.
Is performing Umrah an obligation for who is capable. Is he accountable for not performing it in this case?
Umrah is an obligation once in a lifetime for every Muslim. When physical and financial ability is present, it is preferable to perform Umrah, as well as Hajj. If one can afford to perform Umrah but not Hajj, then they should begin with Umrah, especially since Hajj nowadays is not accessible to everyone who wishes to perform it. In contrast, Umrah is more open and easier to undertake. And Allah knows best.
How are those killed in wars punished with the torment of the grave if they are not buried?
The torment of the grave refers to the suffering that the deceased experiences between the day of their death and the Day of Resurrection, which is called the Barzakh period. Similarly, it includes the blessings of the grave, whether the deceased is buried or not. And Allah The Almighty Knows Best
Is touching a non-Mahram woman invalidates person's ablution?
Touching non-Mahram woman is prohibited, and according to the Shafiee's, it invalidates the ablution. And Allah Knows Best.