Allow wrapping field labels in a heading tag

https://www.w3.org/WAI/WCAG21/Understanding/headings-and-labels.html

I think this is a bug and that there is code to be reviewed.

The Needs Review Queue Bot → tested this issue. It no longer applies to Drupal core. Therefore, this issue status is now "Needs work".

This does not mean that the patch necessarily needs to be re-rolled or the MR rebased. Read the Issue Summary, the issue tags and the latest discussion here to determine what needs to be done.

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I will create a new MR against 11.x as, MR !3329 is against 10.1 version.

When I am checking out to new branch that I have created all the files gets removed, don't know why. I am unassigning myself for now so that someone can guide me what exactly the issue is!! Thanks!