Hi Madhan,
In SPDIF to Analog Talkthrough example , AD1835 Codec is configured for 48KHz sample rate . This is done in the init1835viaSPI.c file .You may have to modify certain parameters in this file to get the output at required sample rate . For example ,you have to change the sample rate parameter from DACFS48 to DACFS96 .
Let me know if this helps.
Regards,
Mahesh