Is it permissible to agree to relocate an old cemetery and exhume the graves within it in order to establish a tourism project, and what is the duty towards this cemetery and the deceased buried therein?

It is not permissible for the company to exhume a non-dilapidated cemetery, build on it, or benefit from it, because a grave is an endowment for the interred. The Prophet, peace and blessings be upon him, forbade walking and sitting on graves, so how much more so that which is worse, such as encroaching upon them or violating their sanctity. The company must be prevented from tampering with the cemetery.