Error: The processing instruction target matching “[xX][mM][lL]” is not allowed

Debug your XML file. Either there is space or added extra or fewer tags.

For better understanding build the project through the command line. Windows: gradlew build

In my case, AndroidManifest.xml has a blank space at the very first line

<Empty Row> // This Creates the issue 
<?xml version="1.0" encoding="utf-8"?>

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