"In this regard, it is submitted that the photograph of Mahendra Singh Dhoni published in the said magazine may not be a deliberate or intentional act of him.
"The photograph of Dhoni published in the magazine is a work of art and animation done by the artist/publisher of the said magazine," the report filed by officials of Nand Nagri Police Station said.
The report was filed before Metropolitan Magistrate Mayuri Singh who fixed the matter for September 9 for hearing arguments on the registration of FIR.
The police also said the magazine has its publication from Film City in Noida which forms the jurisdiction of district Gautam Buddha Nagar in Uttar Pradesh in the matter.
"It is also to be mentioned here that no other such complaint apart from this present complaint has been received at Police Station Nand Nagri in this regard," the report said.
The court was hearing a complaint filed by Rajinder Singh Raja, national general secretary of a social organisation Shivsena Hindustan, alleging that in the April 2013 edition of the magazine, Dhoni was portrayed as God Vishnu with a sub-title 'God of Big Deals' and holding products of several firms including a shoe in his hand.
The complaint sought lodging of an FIR for the alleged offences of injuring or defiling place of worship, with intent to insult the religion of any class and uttering words with the deliberate intent to wound religious feelings.