I would expect a different error- you cannot commit in a trigger. If you really want to then you'll need to use an autonomous transaction (which is mostly not a good idea)
So, your code should look something like this:
create or replace
TRIGGER impt_downloadproc
before delete ON A
declare
pragma autonomous_transaction; -- see this line
storedate nvarchar2(80);
storetime nvarchar2(80);
sequel string(2000);
BEGIN
storedate := to_char(sysdate,'YYYYMMDD');
storetime := to_char(sysdate,'HH24MISS');
sequel:='create table B_'||storedate||'_'||storetime||' as select * from ipcsdd_download_process';
execute immediate sequel;
END;