Buyers, appraisers, and lenders can compare the listing with the TDEC permit. If the house shows five bedrooms and the permit says three, that raises questions about capacity, value, and whether a repair is even possible on the lot.
Taking out a closet or a bed doesn't fix the permit. If you've already built the room, ask TDEC what it takes to bring the permit in line, and make the listing, disclosure, and permit agree before you sell.
After a legal expansion, keep the modification permit, final inspection, new bedroom count, updated sketch, and invoices. That file saves the next sale from reopening the question.