AAC audio and an MP4 file are not the same layer
MP4 is a container that can hold video, sound, subtitles, and metadata. AAC is an audio coding format. The conversion removes the picture and prepares an audio stream, but a player may still require that stream to be placed in a compatible audio container.
Ask the recipient whether it wants raw AAC data or an audio file such as M4A. A file extension alone does not prove that the internal stream matches. Keep the original MP4 until the receiving application confirms it can read the output as intended.