https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99256

--- Comment #5 from kargl at gcc dot gnu.org ---
(In reply to anlauf from comment #4)
> (In reply to anlauf from comment #3)
> 
> Even simpler fix, as intrinsics do not accept alternate return specifiers:
> 
> diff --git a/gcc/fortran/intrinsic.c b/gcc/fortran/intrinsic.c
> index a7ecdb401ef..4e5ec966d94 100644
> --- a/gcc/fortran/intrinsic.c
> +++ b/gcc/fortran/intrinsic.c
> @@ -4420,7 +4420,7 @@ do_sort:
>    FOR_EACH_VEC_ELT (dummy_args, idx, f)
>      {
>        a = ordered_actual_args[idx];
> -      if (a && a->label != NULL && f->ts.type)
> +      if (a && a->label != NULL)
>         {
>           gfc_error ("ALTERNATE RETURN not permitted at %L", where);
>           return false;

If this survives regression testing, it certainly seems to fall into the
obviously correct category.  I think you can commit the patch.

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