Pf interest taxability

If somebody stays retired for one year and joins fresh employment from next year and becomes a PF member of a different PF trust but does not get the accumulation transferred to new trust, will he be liable to pay tax on the interest on PF accumulation in the previous trust which he has not withdrawn. Bangalore tribunal went by the fact that the appellant was no more an employee. In my view since his both IDs are registered with EPFO, and the employment has resumed, interest earned from previous and current trust should be non taxable since the resumption of employment, though  with a new employer. EPFO is the governing body and allocates UAN. So long as UAN is active, interest on PF should remain non-taxable