26AS and AIS got updated in the next year

Hi all, 

I have below concern. Response will be appreciated.

When my father filed ITR in July 22 for FY 21-22, the interest from deposit was shown as 23600 in 26AS and TDS was 6400. Also bank issued Form 16A of 23600 only at that time in July 22.

Now he received communication from IT regarding mismatch in interest on deposit, so he downloaded AIS and 26AS again for FY 21-22, and see that interest is updated to 64000 (in AIS it is reported on 22/02/2023) with TDS same 6400. (means no TDS on additional 40000). So will he have to add 40000 to his income and pay relevant tax and file updated ITR? But why should he be paying penalty for the fault in the system (either at bank end or IT deptt end.) Is there a provision by which he is exempted of the penalty?