MicroSD card manufacturers exclude defective cells from use during production.
For this reason, a card called 32GB may not be usable, because, for example, Farhan wrote the image on a high-quality one, and whoever copies it has a card that is a few bits smaller. That's why you can't write on it, even though it's called 32GB.
At the end of formatting, you will get an information window.
There you can see how big the card is and compare it with the size of the image.
At that point, it is already clear whether it will be writable.
Those who use Linux have the option to modify this under Linux and make it a little smaller, which can already be written.
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Gyula HA3HZ