Principle of Mutuality

Dear All,

I have a query in relation to the Principle of Mutuality. The facts of the case briefly are as follows:
 
A building contains 7 Floors. Each Floor is owned by different persons individually. It is let out on rent for commercial purposes by all owners.
 
The 7 owners have formed an association for the maintenance of the building. Each owner is liable to contribute Rs.10,000/- per month as maintenance charges to the association which will be used solely for the purpose of maintenance of the building.
 
One of the owner has let out the building to a Company named A Ltd for Rs.1,00,000/- per month. Under the terms of agreement A ltd will pay the maintenace charges on behalf of its owner to the association.
 
The association claims that it is not liable to pay income tax, since principle of mutuality is applicable.
 
My queries:
1. Whether 'Principle of Mutuality' applicable in this particular case?
2. Whether the association needs to be registered under Sec 12A  of Income Tax Act, to claim 'Principle of Mutuality'
3. Should A ltd deduct TDS while making payment to the Association?
4. Since A ltd is paying the amount on behalf of its owner, should A ltd treat the rent as Rs.1,10,000/- instead of Rs.1,00,000/- and deduct TDS on Rs.1,10,000/-

Thanks in Advance.

Best Regards,

Ashwin