Inoperative PAN employee TDS

A company has received a demand notice for short TDS deduction due to employees having inoperative PANs as of May 31st, 2024. The query is whether linking these PANs to Aadhaar and making them operative after this date can rectify the situation and waive the demand. The current understanding is that the TDS demand remains applicable even if PANs become operative later, as the relaxation period ended on May 31st, 2024.