GEORGE BURNS raises a little hell his third time out as the Supreme Being. "Oh, God! You Devil," a sweet little fantasy, brings Burns back as both Satan and the Man Upstairs. The classic comedian obviously relishes the villain's part, sticking it to God the way he used to pull pranks on his pal Jack Benny.

As the supreme demon, Burns adopts a devil-may-care style -- red bow tie, rose-colored glasses, glowing red eyes and, of course, a cigar. God is an unfashionable nonsmoker who's at His best when it comes to making rainbows. Burns is better with his cigar, which he lights here with his thumb.

Inevitably the Devil takes the hindmost in this spirited duel for the soul of Bobby Shelton, a songwriter who dreams of stardom and its groupies and gold albums. Shelton signs his soul to the devil to that end, but after a rugged national tour and a bout with booze and pills, he learns that all the real stars are in heaven.

Tom Wass, a pleasant young comic actor, costars as Shelton. He's naive without being simple-minded or saccharine and a little wide- eyed, like Jimmy Stewart in Frank Capra's "It's A Wonderful Life." In fact, "Oh, God! You Devil" takes us back to gentler days when angels and their ilk frequented films and choices were much easier among men.

But God doesn't get around much these days, says Satan, who misses the competition and urges: "At least come down for the Olympics, the World Series. . . Get out and see a show."

"Oh God!" Why not? It is the only heavenly show in town. And you can take the kids. Rita Kempley. OH, GOD! YOU DEVIL -- At area theaters.