[Nevadaref]

The intent of the rule is to only grant and charge time-outs which are actually requested.
Look at what 5-8-3 says. "Time-out occurs and the clock, if running, shall be stopped when an official grants a player's/head coach's oral or visual request for a time-out, such request being granted only when..."

If there is no request then the there is no reason for the whistle, so it becomes an accidental whistle. The ball is put back in play at the POI.

If the team really did request a time-out, but it was at a time when by rule they could not have one, the official should have ignored the request. However, if the time-out was mistakenly granted despite the improper timing of the request then the case book instructs the official to charge it and allow the team(s) to use it.