Hi Vigneshvaran,
Please find the links,
engineersgarage.com/embedded/avr-microcontroller-projects/fast-pwm-mode-timer-circuit
engineersgarage.com/embedded/avr-microcontroller-projects/phase-correct-pwm-mode-timer-circuit
The projects are done on atmega16, but there is no much difference between the PWM coding on atmega16 and atmega32.