https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104346

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
         Resolution|---                         |INVALID
             Status|UNCONFIRMED                 |RESOLVED

--- Comment #2 from anlauf at gcc dot gnu.org ---
(In reply to Vivek Rao from comment #1)
> It is explained at
> https://community.intel.com/t5/Intel-Fortran-Compiler/Problem-with-
> overloaded-assignment-when-LHS-is-allocatable-array/m-p/1356757/highlight/
> true#M159812 that the code is not conforming, so this issue can be closed.

Thanks for following up.

This is also confirmed by checking with e.g. NAG.  Thus closing.

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