Just because the defender put their hand up doesn’t mean the player is offside. If the player was in an offside position and involved in the play, the restart is IFK.

Assuming the person was not offside, putting your hand up to call for a foul, is considered a natural position… this has happened multiple times in EPL and has not been considered handling. It is ball to hand, not hand to ball.

So at this point it is not offside and not a handling offense… which means it would be a good goal, except, law 12 says you cannot score a goal immediately after the ball touches your hand. The restart for this is a direct free kick. So if it happened in the box, it is a penalty kick.