Datetime iso date format timezone showing wrong time

Step 1: create a datatime field in any content type
step 2: Render the datatime field in twig file.
step 3: Check the time tag <time datetime="2024-09-05T04:09:23Z">05/09/2024 12:09</time>

Both datatime and displayed time is different

Solution: In DateTimeFormatterBase.php field formatter, we need update the below code to fix this issue.

Current one in Core:

protected function buildDateWithIsoAttribute(DrupalDateTime $date) {
    // Create the ISO date in Universal Time.
    $iso_date = $date->format("Y-m-d\TH:i:s") . 'Z';
    $this->setTimeZone($date);

    $build = [
      '#theme' => 'time',
      '#text' => $this->formatDate($date),
      '#attributes' => [
        'datetime' => $iso_date,
      ],
      '#cache' => [
        'contexts' => [
          'timezone',
        ],
      ],
    ];

    return $build;
  }

Solution: We need to move above $this->setTimeZone($date); to iso_date field conversion.

protected function buildDateWithIsoAttribute(DrupalDateTime $date) {
    // Create the ISO date in Universal Time.
    $this->setTimeZone($date);
    $iso_date = $date->format("Y-m-d\TH:i:s") . 'Z';

    $build = [
      '#theme' => 'time',
      '#text' => $this->formatDate($date),
      '#attributes' => [
        'datetime' => $iso_date,
      ],
      '#cache' => [
        'contexts' => [
          'timezone',
        ],
      ],
    ];

    return $build;
  }

Put the steps to reproduce in the issue summary. The current merge request fails a DateTime test.

I am not able to reproduce this issue in my system.
DateTime field format its working fine.
As per reference I have attach screenshot.