I solved this by myself.
First of all as of macOS 11 every third party kext should be located in /Library/Extensions in order to be loaded by the system.
And every time you rebuild it and try to load it with kextutil you will be prompted with a SystemPreferences app request you must approve and after that you will be allowed to load the kext only after rebooting the system. So as far i understand you should repeat this process every time for every rebuild.
panz
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I found this note on apple site:
Note
In macOS 11 and later, kmutil replaces kextload, kextunload, and other earlier tools for loading and managing kexts. The older tools still work, but their implementations now call kmutil.