The World Federation One Stop Fiqh

Ruling 1732

It is not permitted (jāʾiz) for a muʿtakif to smell perfumes in any circumstance – whether he derives pleasure from smelling them or not – neither is it permitted for him to smell fragrant plants and flowers if he derives pleasure from doing so; however, there is no problem if he does not derive pleasure from smelling them. Similarly, a muʿtakif can use perfumed personal cleansing products, such as liquid soap or a bar of soap, shampoo, and toothpaste that has a pleasant smell. However, it is not permitted, to smell the perfume that people who are not performing iʿtikāf  usually apply when they come to mosques; but, apparently, merely having a sense of the fragrant smell is not a problem, nor is it necessary for one to hold his nose.