Is it permissible to retract an oath made by Allah and request the complaint be transferred to the Court of Cassation or to the expert committee to review the accounts and hold accountable the heirs who have not paid the rent, in order to clear oneself from an accusation by a sister that I took her share?

This issue falls under disputes that require referral to the Sharia judiciary for a ruling. Refer the matter to the judge to resolve the dispute. If you are truthful in the oath you swore to your sister, then there is nothing held against you. There is no harm in requesting reconsideration or transferring the case to another party if your intention is to appease your sister and remove doubt from her mind.