The Fitrah about where Allah is
When we refer to God, we immediately point or look up. Allah is the Most High (Al-A'laa). We have all been given the Fitrah. It unconsciously refers upwards when we think of Allah.
The religions: Christianity, Judaism and Islam, agree that God is above His creation. There are also others without religion who believe that God must be above, and that He is separate from His creation.Where Allah is not:
There are several groups that adhere to Islam. For example, you have the Jahmiyyah and Asha'irah. Majority of them believe that Allah that He is not above. They tend to say that Allah is nowhere. Among them you will also find those who believe that Allah is everywhere.
The understanding of the Sunnis in this is that Allah is above. And that He has described Himself that way. In addition, there are several narrations that indicate that He is above.
Allah is not limited, and He is in control of His creation. And the rules of creation do not apply to Him. He is not in His creation, because it does not suit His Majesty.