I've created the following method that creates a KeyPair and logs the Certificate details:
@RequiresApi(api = Build.VERSION_CODES.N)
public void createRSAKeyPairtWithChallenge(final String alias, final String attestationChallenge) throws NoSuchProviderException, NoSuchAlgorithmException, InvalidAlgorithmParameterException, KeyStoreException, CertificateException, IOException {
    Calendar start = Calendar.getInstance();
    Calendar end = new GregorianCalendar(2025,03,24);
    KeyPairGenerator keyPairGenerator = KeyPairGenerator.getInstance(
            KeyProperties.KEY_ALGORITHM_RSA, "AndroidKeyStore");
    keyPairGenerator.initialize(
            new KeyGenParameterSpec.Builder(alias, KeyProperties.PURPOSE_DECRYPT)
                    .setAlgorithmParameterSpec(new RSAKeyGenParameterSpec(1024, RSAKeyGenParameterSpec.F4))
                    .setCertificateNotBefore(start.getTime())
                    .setCertificateNotAfter(end.getTime())
                    .setAttestationChallenge(attestationChallenge.getBytes())
                    .build());
    keyPairGenerator.generateKeyPair();
    KeyStore keyStore = KeyStore.getInstance("AndroidKeyStore");
    keyStore.load(null);
    Certificate cert = keyStore.getCertificate(alias);
    Log.d(TAG,cert.toString());
}
When I execute in a device with a Secure Hardware (TEE) it creates the cert as expected, but when I execute in a device whithout TEE or in emulator it logs the following:
Certificate:
    Data:
        Version: 3 (0x2)
        Serial Number: 1 (0x1)
    Signature Algorithm: sha256WithRSAEncryption
        Issuer: CN=Android Keymaster
        Validity
            Not Before: Jan  1 00:00:00 1970 GMT
            Not After : Dec 31 23:59:59 1969 GMT
        Subject: CN=A Keymaster Key
        Subject Public Key Info:
            Public Key Algorithm: rsaEncryption
                Public-Key: (1024 bit)
                Modulus:
                    00:8c:d1:bf:0e:22:ea:62:ad:e6:6d:9c:41:5c:d6:
                    f1:a1:17:6a:e4:e2:12:f7:45:21:70:ef:c0:c5:d7:
                    18:41:35:9c:42:c4:c6:11:48:0a:2d:97:a4:2a:54:
                    a0:7f:01:61:22:2e:2b:df:76:99:6c:e1:84:b9:ad:
                    f5:97:65:a7:f9:2b:bf:97:32:f8:b1:f2:06:3b:2b:
                    67:cb:ff:28:e4:1b:74:01:47:e9:91:0b:41:ec:17:
                    fe:4a:b4:3a:f5:0c:db:9b:fa:f3:c1:ef:e0:f5:bf:
                    e8:37:f9:b2:23:86:96:c4:50:5d:64:ba:b7:1b:61:
                    3f:65:54:2f:39:9b:d4:98:91
                Exponent: 65537 (0x10001)
        X509v3 extensions:
            X509v3 Key Usage: 
                Key Encipherment, Data Encipherment
            1.3.6.1.4.1.11129.2.1.17: 
                0b...
.....
....test-cert-challenge..0..=........+L0...1.................H........w.....>......?...
            X509v3 Authority Key Identifier: 
                keyid:D4:0C:10:1B:F8:CD:63:B9:F7:39:52:B5:0E:13:5C:A6:D7:99:93:86
    Signature Algorithm: sha256WithRSAEncryption
         40:79:42:eb:a2:22:e7:e5:95:8f:98:c8:de:35:80:b5:7b:fe:
         20:19:00:39:5b:59:3a:49:e0:10:06:c4:c4:a1:3e:52:69:7a:
         09:7b:39:67:28:3c:6a:94:96:9e:86:72:58:51:d9:96:0e:a8:
         1a:d9:d9:bf:24:6f:79:58:28:a5:1a:7d:14:ae:32:04:9c:e4:
         bf:1b:80:d3:4a:85:c2:e0:ab:b3:2c:b9:10:b2:ad:b2:36:00:
         68:eb:1b:52:85:b6:d0:0c:93:d5:bc:a5:35:1a:0c:02:a6:af:
         86:ee:2c:92:ef:25:5e:56:99:77:4f:72:8a:80:1a:54:33:1f:
         78:98 
As you can see the dates in Not Before and Not After are not as expected.
Does anybody know what could be the reason?