fix: Allow Reclaim of ITC Reversal (backport #3115)

[mergify]

closes: #3114

---

This is an automatic backport of pull request #3115 done by Mergify.

[huly-for-github]

Connected to Huly®: IC-3249

[codecov]

Codecov Report

Attention: Patch coverage is 76.92308% with 3 lines in your changes missing coverage. Please review.

Project coverage is 59.21%. Comparing base (4c69937) to head (468bb11).
Report is 26 commits behind head on version-15-hotfix.

Files with missing lines	Patch %	Lines
...gst_india/doctype/gstr_3b_report/gstr_3b_report.py	76.92%	3 Missing ⚠️

Additional details and impacted files

@@                Coverage Diff                 @@
##           version-15-hotfix    #3120   +/-   ##
==================================================
  Coverage              59.20%   59.21%           
==================================================
  Files                    133      133           
  Lines                  13358    13366    +8     
==================================================
+ Hits                    7909     7915    +6     
- Misses                  5449     5451    +2     

Files with missing lines	Coverage Δ
...dia_compliance/gst_india/setup/property_setters.py	47.36% <ø> (ø)
...gst_india/doctype/gstr_3b_report/gstr_3b_report.py	84.35% <76.92%> (-0.24%)	⬇️

[india-compliance-bot]

🎉 This PR is included in version 15.16.2 🎉

The release is available on GitHub release

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