Tengu format ruling
Hero Counterattack

Card effect (current official text)When an "Elemental HERO" monster you control is destroyed by battle: Your opponent chooses and reveals 1 random card from your hand, then, if it is an "Elemental HERO" monster, you destroy 1 monster your opponent controls and Special Summon the chosen monster.
Rulings
- You must reveal the card randomly selected by your opponent (even if it is not an Elemental Hero monster).
- This card is activated at the end of the Damage Step, when monsters are sent to the GY.
- You can activate this card even if you have no Elemental Hero monsters in your hand.
- You can activate this card if you your opponent controls no monsters, but if the card they select is an Elemental Hero monster you cannot Special Summon it because you can't destroy 1 of their monsters.
- You cannot activate this card if you cannot Special Summon a monster due to the effect of Scapegoat, etc.
- If your opponent selects Elemental Hero Neo Bubbleman, etc. that cannot be Special Summoned, you can still destroy 1 monster they control, but the selected Elemental Hero monster is destroyed.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.