To sub or not to sub???

[Zoochy]

I call a foul on a player early in the 1st quarter. I realize that it is her 2nd foul, I am a little more slower/deliberate in reporting my foul so the Coach can get a player to substitute. After reporting the foul there is still no movement. So I turn an get into position. NOW I hear him bark out "Sub... sub". I give a peak and the player is just getting off the bench. Now my partner has handed the ball to the thrower-in. I verbalize to the coach "Too late". The throw-in is completed and the horn sounds. I give the stop sign to the potential sub to keep her off the court as the Team A is now advancing the ball up the court. My partner blows the whistle to stop play.
He wants to keep the sub at the table (demonstrates this via hand motions) and proceeds to line up Team A for a throw-in.
Do you NOW allow the sub to enter?