Reference: I’laam al-Mu’aasireen bi-Fataawa Ibn ‘Uthaymeen – Page 53
Question: What is the ruling regarding performing the Tahiyyatul-Masjid (a 2 rak’ah prayer upon entering the masjid) whilst the mu.adhdhin is calling the adhaan, keeping in mind that there is no time between the adhaan and the iqaamah to perform the Tahiyyatul-Masjid?
Response: It is preferable to wait in order to respond [to the adhaan] and then say:
«O Allaah, Owner of this perfect call…»
…except for the [adhaan of the] Jumu’ah prayer when it is preferable to perform the Tahiyyatul-Masjid.