diff --git a/arch/xtensa/src/common/xtensa_exit.c b/arch/xtensa/src/common/xtensa_exit.c
index 078ab195e9e8c..8108946e50035 100644
--- a/arch/xtensa/src/common/xtensa_exit.c
+++ b/arch/xtensa/src/common/xtensa_exit.c
@@ -68,7 +68,7 @@ void up_exit(int status)
 
   /* Scheduler parameters will update inside syscall */
 
-  g_running_tasks[this_cpu()] = NULL;
+  g_running_tasks[this_cpu()] = tcb;
 
   /* Then switch contexts */
 
diff --git a/arch/xtensa/src/common/xtensa_irqdispatch.c b/arch/xtensa/src/common/xtensa_irqdispatch.c
index 46e848c777c00..972647d6248f0 100644
--- a/arch/xtensa/src/common/xtensa_irqdispatch.c
+++ b/arch/xtensa/src/common/xtensa_irqdispatch.c
@@ -65,7 +65,11 @@ uint32_t *xtensa_irq_dispatch(int irq, uint32_t *regs)
 
   up_set_current_regs(regs);
 
-  if (*running_task != NULL)
+  /* This judgment proves that (*running_task)->xcp.regs
+   * is invalid, and we can safely overwrite it.
+   */
+
+  if (!(XTENSA_IRQ_SWINT == irq && regs[REG_A2] == SYS_restore_context))
     {
       (*running_task)->xcp.regs = regs;
     }