Low power state suspend broken in Kernel 5.10

I am unable to put the system in suspend state in Debian 11 and Debian 12 monthly shot images with kernel 5.10.x. It seems to be a kernel problem because it works fine on kernel 5.10 and kernel 6.1.

The problem appears when:

debian@BeagleBone:~$ uname -a
Linux BeagleBone 5.10.168-ti-r73 #1bookworm SMP PREEMPT Wed Nov 29 00:38:15 UTC 2023 armv7l GNU/Linux

# Try to put the system in suspend mode
debian@BeagleBone:~$ sudo systemctl suspend
[sudo] password for debian: 

Broadcast message from root@BeagleBone on pts/1 (Fri 2023-12-15 13:51:59 UTC):

The system will suspend now!

# Simple does nothing
debian@BeagleBone:~$ sudo systemctl is-system-running
degraded
debian@BeagleBone:~$ sudo systemctl list-units --state failed
  UNIT                    LOAD   ACTIVE SUB    DESCRIPTION   
‚óŹ systemd-suspend.service loaded failed failed System Suspend

LOAD   = Reflects whether the unit definition was properly loaded.
ACTIVE = The high-level unit activation state, i.e. generalization of SUB.
SUB    = The low-level unit activation state, values depend on unit type.
1 loaded units listed.
debian@BeagleBone:~$ journalctl -u systemd-suspend.service
Dec 15 13:30:32 BeagleBone systemd[1]: Starting systemd-suspend.service - System Suspend...
Dec 15 13:30:32 BeagleBone systemd-sleep[953]: Entering sleep state 'suspend'...
Dec 15 13:30:33 BeagleBone systemd-sleep[953]: Failed to put system to sleep. System resumed again: Invalid argu>
Dec 15 13:30:33 BeagleBone systemd[1]: systemd-suspend.service: Main process exited, code=exited, status=1/FAILU>
Dec 15 13:30:33 BeagleBone systemd[1]: systemd-suspend.service: Failed with result 'exit-code'.
Dec 15 13:30:33 BeagleBone systemd[1]: Failed to start systemd-suspend.service - System Suspend.

When I updated first to the kernel bbb.io-kernel-5.10-bone, It works fine! I am able to put the system in suspend mode and to recover from keypress event on a custom cape board. The same works fine with bbb.io-kernel-6.1-bone. So it seems it is a problem with the Kernel 5.10.

Regards,