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Using awk:

awk 'BEGIN{OFS="\t"; }
NR==FNR{ar[$1]=$1;next}
FNR==1{$(NF+1) = "mutation_not"}
FNR>1{split($2,a,","); 
for(i in a) if (a[i] in ar) ; 
else ncol[$1] = (ncol[$1])? ncol[$1] "," a[i] : a[i]; 
$(NF+1) = ncol[$1]}1' 
RS="," B.txt  RS="\n" FS="\t" A.tsv