The Football Association (FA) overturned the decision following an appeal by Spurs, meaning the South Korea international will not serve a three-match ban.
Son was sent off after a foul which left Gomes with a broken and dislocated ankle in Sunday’s 1-1 draw at Goodison Park.
“Heung-min Son will be available for Tottenham Hotspur FC’s next three domestic fixtures after an independent Regulatory Commission upheld a claim of wrongful dismissal,” the FA said in a statement.
Son was visibly distraught after seeing the extent of Gomes’ injury and was inconsolable after the match.
That led to some doubt over whether he would travel with Spurs for their vital Champions League clash against Red Star Belgrade, but he was part of the group that left for Serbia on Tuesday.
Gomes underwent surgery on Monday and is expected to make a full recovery.