Albert,
The standard states:
Section 3: Characters, lexical tokens, and source form
This section describes the Fortran character set and the various lexical tokens such as names and operators.
This section also describes the rules for the forms that Fortran programs may take.
3.1 Processor character set
The processor character set is processor dependent. The structure of a processor character set is:
(1) Control characters
(2) Graphic characters
(a) Letters (3.1.1)
(b) Digits (3.1.2)
(c) Underscore (3.1.3)
(d) Special characters (3.1.4)
(e) Other characters (3.1.5)
The letters, digits, underscore, and special characters make up the Fortran character set.
It would seem that the control characters are not in the FORTRAN character set, and <ht> is excluded from the FORTRAN character set as it is a control character.
The statement you refer to is:
3.1.5 Other characters
Additional characters may be representable in the processor, but may appear only in comments (3.3.1.1,
3.3.2.1), character constants (4.4.4), input/output records (9.1.1), and character string edit descriptors
(10.2.1).
There are two character groups, 1) Control - non printing and 2) Graphic characters. Only Graphic characters can be used, i.e. those with a hexadecimal value between 20h & FFh. The 'Other character' definition is a graphic character sub-section and it is those that may additionally be used in comments. You would not expect very many of the control characters between 00h & 1Fh to be usable in a text editor and they are certainly not visible. <HT> is Control+I (or tab), but if you wanted for example Control+G it would ring a bell every time the line containing it was listed. Control+H would perform a backspace. These characters are just not visible. And the <HT> is the same and interpreted differently by different editors. If you actually need to use a control character, define it using the intrinsic function 'CHAR'.
You should probably set your editor to translate <HT> to spaces.
I think that you have to accept that the action of FTN95 is correct.
Regards
Ian