This has been the general view of the Jehovah's Witnesses. It has to do with their idea of Bible prophecy and about setting dates for the end times.
While Christianity in general tends to view God as a deity, mainstream Christian theology did adopt the Jewish view that God is the Cause of the Universe. As such, mainstream Christian theology teaches that God dwells outside the influence of time and space. The plane of existence of the physical universe is called the "temporal" plane, whereas the plane in which one finds God is called "eternity." In modern terminology one might say that God dwells outside the space-time continuum.
Jehovah's Witnesses see God differently. Though their theological vocabulary is absent of the terminology, they view God as dwelling in the temporal plane. God is limited by time and space to them, confined to a body made of spirit that itself is confined to an area of realm.
The theology comes from two lines of reasoning, one based simply on the fact that their leaders were reading Scripture in an English translation and absent of Semitic influence. The other has to do with their obsession with setting dates, such as 1914, 1925, 1975, etc.
The first point, developing theology from English translations without knowledge of the Mesopotamian cosmology and how this affected the speech of the Hebrews, Jehovah's Witnesses were impaired by their limitations. When the Hebrews spoke of the "heavens," they meant the Mesopotamian cosmological definition: a metal dome that protected earth from the seas of the universe. There was no "outer space" to them outside this dome, upon which the sun, moon, and stars were attached facing the flat surface of the "earth." Beyond the dome was water which seeped in through slots to become rain for earth. Over the waters God occupied a "seat," meaning not that God was physically there on a throne upon these waters but that God was "greater" than the physical universe.
Being that Hebrew is highly terse and literalists find the Hebrew cosmology "disturbing" as it disagrees with what we now know about the universe (and their theology demands that every word of Scripture be fact), they conveniently ignored the language and philology and pictured things in ways the Hebrews couldn't even begin to conceive.
The second part has to do with the main reason the Jehovah's Witnesses make claims of being the true religion: their claimed (but unproven) ability to know precise dates for important end-of-the-world events. While downplaying it now, the religion was once all about dates, and having the right dates about the end of the world before it happened was claimed to be the earmark proving that they and only they had the true religion.
They claimed such foreknowledge was only possible because they were being used by God, the only one with "foreknowledge" of such events, as they put it. Instead of having the future available to God due to God being transcendent, Witnesses see God as confined to time. God thus has to work like a fortune-teller and "foresee" the future. God is spoken of as a "timekeeper," patiently "waiting" for the "foretold time" to act.
Things that are limited to the confines of time are also limited to the confines of space. Therefore God dwells in a specific spot to the Witnesses. God is not transcendent and therefore not ominpresent in their theology. God to Witnesses is a being, something they can pinpoint.
This is the opposite of Jewish and Christian monotheism which holds that God is so superior that all that is stands before God at the same time, past, present, and future. Being that God is the cause of the universe and thus the space-time continuum, God is greater than time and space and is not confined to "being" anywhere or requiring a "spirit body."
