According to the Holy Quran, ahadith and Shia and Sunni, Taqiyyah is rational and one of the ways by which we can keep our religion safe. The Holy Quran has approved Ammar Yaser’ taqiyya that he used it against unbelievers. The Quran also cited the Taqiyyah of the believers of Ale Pharaoh with majesty. Because, if they showed their faith they would be definitely killed and then they couldn’t complete their mission. Imam Sadiq (as) has said: Taqiyya is my tradition and my fathers’ tradition. Those who have no taqiyya have no religion. Taqiyya is Allah’s strong shield in the land.[1]
Taqiyya is divided into two divisions: Wajib (obligatory) and Haram[2]. Wajib is when you think you would be killed or lose your property in case of leaving taqiyya. Haram:  if one is being compelled to kill a person the one doesn’t have to do taqiyya, according to traditions.[3]
Also, the benefits which are behind leaving taqiyya is sometimes much stronger than the harm caused by not doing it. For instance, if a scholar who has a dignified place in society drinks wine under taqiyya his action would encourage people to do so and probably create doubt in the principle of religion.[4]
Therefore, if leaving tarawih prayer in congregation threatening a persons, other Shias or hisher relatives’ life or property the one is allowed to offer it. Otherwise, if there is a little or negligible harm in leaving taqiyya one is not allowed to do taqiyya in this situation.[5]
The grand maraja’ answer regarding this question is as follows:
The office of Grand Ayatollah Khamenei (May Allah grant him long life):
It is not permissible.
The office of Grand Ayatollah Sistani (May Allah grant him long life):
It is not permissible, unless there is no possibility to avoid taqiyya.
The office of Grand Ayatollah Makarem Shirazi (May Allah grant him long life):
There is no problem in it under Taqiyya.
An answer given to the question by Ayatollah Mahdi Hadavi Tehrani (May Allah grant him long life) is as follows:
If rejecting the request is contrary to Taqiyya you would be allowed to accept it, but you should make intention of doing mustahab prayer not tarawih prayer instead.

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