ANSWER:

No, you cannot perform umrah on behalf of her.
You can perform on behalf of a deceased person, providing you had done your own Umrah at least once previously. 

Can I perform umrah on behalf of my mother?? She lives in India and as of now I can’t afford to call her due to many reasons.

Hajj and Umrah | January 23, 2018 7:16 am
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What are the ruling for the act of seeking forgiveness from others (through whatsapp group) before we go to perform hajj/umrah.
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If a person wearing Ihram dies on the way to Umrah/Hajj, how is he buried? I mean people give him bath & bury him in separate clothes OR shud he b buried in same Ihraam whc he was wearing, without bath?