Hi Venu,
Create a test user with same access as this end user (restricted access for info object 0PROFIT_CTR__PCATTR19). Login with this test user and access the info provider of the report via tcode LISTCUBE. Here you would see the info object 0PROFIT_CTR__PCATTR19 in the selection screen.
Play around with this filter, i.e. access with no filter on it, then filter for the allowed values, etc. You would easily how its working. Accordingly you can decide how to proceed for the report/analysis authorization.
Thanks.