IS it permissible to offer salat tahiatul masjid during azan

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.

It is more appropriate for a person who enters a mosque when the Athaan is being called to listen and repeat the words of the Athaan and not perform the prayer of salutation to the mosque. When the Athaan is over, he may recite the legislated mention and then perform the prayer of salutation to the mosque. By doing so, he would have combined between two virtues: the virtue of listening to the Athaan and the virtue of performing the prayer of salutation to the mosque, as stated by Al-Mardaawi and Al-Buhooti from the Hanbali School of jurisprudence.

However, if one fails to respond to the Athaan and performs the prayer instead, his prayer is valid but he misses the reward of answering the Athaan and saying the supplications after hearing it.

Nonetheless, if this happens during a Friday sermon, some jurists are of the opinion that if one enters the mosque when the second Athaan of the Friday prayer is being called, then he should start performing the prayer of salutation to the mosque and should not be preoccupied by repeating the words of the Athaan, so that he would be able to listen to the Friday sermon from its beginning, because the virtue of listening to the Friday sermon comes in priority over repeating the words of the Athaan.