Offering Tahiyyat-ul-Masjid in case of entering the Masjid while the Adhan is being announced

Q: When entering the Masjid (mosque) just before the Adhan (call to Prayer) as the Mu'adhin (caller to Prayer) is preparing to pronounce the Adhan, some people sit as if sitting on the ground, and when reminded that the Prophet (peace be upon him) said: If anyone of you enters a Mosque, he should not sit until he has offered two Rak‘ahs as a greeting to the mosque they say, 'We are not sitting we are just resting until the Mu'adhin is done with the Adhan, then we will stand and offer Tahiyyat-ul-Masjid (two-unit Prayer to salute the mosque). (Part No. 6; Page No. 138

A: whoever enters the Masjid intending to sit there should first offer two Rak`ahs (units of Prayer) whether he is going to sit on something higher than the ground or whether he will sit on the ground, for a long or short period, as mentioned in the question, according to the statement of the Prophet (peace be upon him): When anyone among you enters the mosque, he should not sit till he has observed two rak'ahs. .May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.