R.J.
"My mom did not really get anything that she wanted including her dress…"
If you do it for her as a surprise, you're just repeating the past.
If you'd like to foot the bill, great :) But if you're tying for a "her" special day, since she never got one, I wouldn't repeat it with you in the role of her mum; arranging everything, even if you gave her options.