The Poisson summation formula states if $f: \mathbb{R} \to \mathbb{R}$ then $\displaystyle \sum_{n \in \mathbb{Z}} f(n) = \sum_{n \in \mathbb{Z}} \hat{f}(n) $ where $$\hat{f}(\xi) = \int_{\mathbb{R}}dx \; e^{-2\pi i x \xi}\;f(x) $$
The fine print is that $f$ needs to be Schwartz class or be a tempered distribution such as the Dirac-delta function
$$ \sum_{n \in \mathbb{Z}} \delta_n(x) = \sum_{n \in \mathbb{Z}} e^{2\pi i n x} $$
It then says the Dirac comb is its own Fourier transform.
Are there counterexamples where the left and right sides converge yet these traces do not agree?
Edit As discussed in the comments, it appears in Katznelson's textbook although I don't understand his example very well - convolving a function with the Fejer kernel many times at different scales.
Edit Can anyone fill in details of Lucia's response?