Under the Indian Trusts Act, 1882, during appeal, sanction must be taken from:

Section 45 requires a trustee bound by a decree for execution of the trust to act in conformity with it or with the sanction of the Court that made it, "or, where an appeal against the decree is pending, of the Appellate Court". While an appeal is pending, the sanction named is therefore the Appellate Court's, and the beneficiaries and the Collector have no role.