Where is Allah? The short answer to the question “Where is Allah?”…
Being in a place and in a venue is a qualification of creatures. Allah is not a creature; He is the Creator. Then, it is not appropriate to designate a place or venue to Him (swt). Blessed is He in whose hand is dominion, and He is over all things competent (Mulk, 67/1). To Him belongs the dominion of the heavens and the earth (Zumar, 39/44). Unquestionably, to Allah belongs whoever is in the heavens and whoever is on the earth. (Yunus, 10/66). Therefore, it is not an appropriate approach to attribute Him to a place in the universe that is created and owned by Him (swt). The opinions of some Salafi scholars, which indicate that Allah is in the heavens, based on the verses such as “(Allah) Most Gracious is firmly established on the throne.” (Ta-Ha, 20/5, Hadid, 57/4) and “Do you feel secure that He Who is in Heaven will not cause you to be swallowed up by the earth when it shakes (as in an earthquake)?” (Mulk, 67/16) have not been approved by the majority of scholars. Because these and similar verses and hadiths are metaphoric expressions that point out the supremacy of Allah. On the other hand, like the sun is present everywhere by means of its light, Allah is also everywhere with the manifestation of His names and attributes. When it comes to His being, He (swt) is beyond all our comprehension and imagination. What falls upon us is to turn to Him (swt) with our faith and deeds, and try to fulfill our duty of worship.
Source: Presidency Of Religious Affairs The Turkey, High Board of Religious Affairs FATWAS