Faltings’ annihilator theorem is an important result in local cohomology theory. Recently, Doustimehr and Naghipour generalized the Falitings’ annihilator theorem. They proved that if [Formula: see text] is a homomorphic image of a Gorenstein ring, then [Formula: see text], where [Formula: see text] and [Formula: see text]. In this paper, we study the relation between [Formula: see text] and [Formula: see text], and prove that if [Formula: see text] is an almost Cohen–Macaulay ring, then [Formula: see text]. Using this result, we prove that if [Formula: see text] is a homomorphic image of a Cohen–Macaulay ring, then [Formula: see text].