Accumulation of income upto 15% as per section 11(1)(a)--Failure to invest as per section 11(5)--Consequences thereof

Query

In case of a charitable and religious trust not more than 15% of the gross income of the trust not having been utilised for charitable purposes shall be carried over to the subsequent year and be invested in following year in sync with the mode of investments under section 11(5) of the Income Tax Act what shall be the consequences on the part of the assessee in the event of his failure to make such investment before the expiry of six months after the close of accounting year. Will this amount of not more than 15% shall be taxable in the year in which investment not having been made as such.