Reference: Ijaabatus-Saa.il 'alaa Ahammil-Masaa.il q152 p300
Question: What is the ruling regarding those who say: "Indeed Allaah is not below and nor above, and nor to the right and nor to the left, and nor outside of this world and nor inside it, etc..."?
Response: They are regarded as innovators (mubtadi'ah).
And we believe that indeed Allaah has ascended over His 'Arsh (Mighty Throne), an ascension befitting His Majesty, as Allaah سبحانه و تعالى says:
{The Most Gracious (Allaah) rose over (Istawaa) the (Mighty) Throne (in a manner that suits His Majesty)} TaaHaa 20:5
...and we believe in His statement and disbelieve in the statement of the Mu'tazilah. And certainly, I advise the reading of "al-'Uloo lil-'Alee al-Ghaffaar" of Imaam adh-Dhahabee and it's summary by Shaykh al-Albaanee.
