I've not heard of that happening. The only reason I'm aware of that the church would refuse tithing is if the donor had been excommunicated.
Since I doubt that happened, most likely there was a problem with the transaction, such as wrong account or insufficient funds.
I'd double check the account and talk with her bank.
Have you searched the
Help Center? Try doing a Google search and adding "site:churchofjesuschrist.org/help" to the search criteria.
So we can better help you, please edit your
Profile to include your general location.