diff --git a/components/esp_driver_parlio/src/parlio_tx.c b/components/esp_driver_parlio/src/parlio_tx.c
index 68849a80ef..39a751fab8 100644
--- a/components/esp_driver_parlio/src/parlio_tx.c
+++ b/components/esp_driver_parlio/src/parlio_tx.c
@@ -298,15 +298,14 @@ esp_err_t parlio_new_tx_unit(const parlio_tx_unit_config_t *config, parlio_tx_un
     ESP_RETURN_ON_FALSE(config->flags.clk_gate_en == 0, ESP_ERR_NOT_SUPPORTED, TAG, "clock gating is not supported");
 #endif // SOC_PARLIO_TX_CLK_SUPPORT_GATING
 
-    // malloc unit memory
-    uint32_t mem_caps = PARLIO_MEM_ALLOC_CAPS;
-    unit = heap_caps_calloc(1, sizeof(parlio_tx_unit_t) + sizeof(parlio_tx_trans_desc_t) * config->trans_queue_depth, mem_caps);
+    // allocate unit from internal memory because it contains atomic member
+    unit = heap_caps_calloc(1, sizeof(parlio_tx_unit_t) + sizeof(parlio_tx_trans_desc_t) * config->trans_queue_depth, MALLOC_CAP_INTERNAL | MALLOC_CAP_8BIT);
     ESP_GOTO_ON_FALSE(unit, ESP_ERR_NO_MEM, err, TAG, "no memory for tx unit");
 
     unit->max_transfer_bits = config->max_transfer_size * 8;
     unit->base.dir = PARLIO_DIR_TX;
     unit->data_width = data_width;
-    //create transaction queue
+    // create transaction queue
     ESP_GOTO_ON_ERROR(parlio_tx_create_trans_queue(unit, config), err, TAG, "create transaction queue failed");
 
     // register the unit to a group
diff --git a/components/esp_driver_parlio/test_apps/parlio/main/CMakeLists.txt b/components/esp_driver_parlio/test_apps/parlio/main/CMakeLists.txt
index 3ee6db54ce..bcbec376b6 100644
--- a/components/esp_driver_parlio/test_apps/parlio/main/CMakeLists.txt
+++ b/components/esp_driver_parlio/test_apps/parlio/main/CMakeLists.txt
@@ -2,11 +2,6 @@ set(srcs "test_app_main.c"
          "test_parlio_rx.c"
          "test_parlio_tx.c")
 
-# TODO: IDF-7840, semaphore in 'spi_bus_lock.c' is not IRAM safe
-if(CONFIG_PARLIO_ISR_IRAM_SAFE)
-    list(REMOVE_ITEM srcs "test_parlio_rx.c")
-endif()
-
 # In order for the cases defined by `TEST_CASE` to be linked into the final elf,
 # the component can be registered as WHOLE_ARCHIVE
 idf_component_register(SRCS ${srcs}