You can't call it on the coach. I think you have to call it on the kid. If the kid is not in the book, then you have to add him and assess another T. If the kid is in the book, but the number is wrong, I might try to say that the scorer just copied it wrong from the program. That's a debatable one, I know.
But I don't think there's any question that the T is on the sub (and the indirect is on the coach), and that you add the name at that time, necessitating another T. The fact that the kid never checked into the game (never became a player) doesn't enter into it.
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Any NCAA rules and interpretations in this post are relevant for men's games only!
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