It is possible for the carb heat to raise the temperature of the carburettor to the point at which ice in other situations would have formed.
However, if the temperature of the incoming air is low enough for this to be possible, it is extremely unlikely that it will contain moisture in any form other than as ice. No, not even as supercooled droplets.
Therefore the use of carb heat cannot cause formation of ice in the carburettor.
faultygoods, I have edited your post. I think you know why. Please do not repeat the offence.