Anyone, including Ishvara, can be deluded by mAyA. Please see: http://www.advaita-vedanta.org/archives/advaita-l/2010-July/024935.html http://www.advaita-vedanta.org/archives/advaita-l/2010-July/024965.html http://www.advaita-vedanta.org/archives/advaita-l/2010-July/024994.html Anand