A few months before, I have submitted a manuscript to an IEEE journal. But, unfortunately, it has been desk-rejected (because the manuscript is written like a report). The editor has mentioned in an email not to submit this manuscript again in the same journal.
However, I am planning to submit it again in the same IEEE journal because, I have made so much modifications and believe that this time the manuscript is up to the mark.
I have mentioned the above issue in the cover letter.
Is this a good idea? I mean does IEEE accept a previously rejected paper for publication? Because, the editor has explicitly stated not to submit the manuscript again. Does the editor consider the fact that we have modified the manuscript a lot?