diff --git a/backends-velox/src/test/scala/org/apache/gluten/execution/VeloxAggregateFunctionsSuite.scala b/backends-velox/src/test/scala/org/apache/gluten/execution/VeloxAggregateFunctionsSuite.scala
index 57199315696..1ad66771728 100644
--- a/backends-velox/src/test/scala/org/apache/gluten/execution/VeloxAggregateFunctionsSuite.scala
+++ b/backends-velox/src/test/scala/org/apache/gluten/execution/VeloxAggregateFunctionsSuite.scala
@@ -116,7 +116,7 @@ abstract class VeloxAggregateFunctionsSuite extends VeloxWholeStageTransformerSu
             getExecutedPlan(df).count(
               plan => {
                 plan.isInstanceOf[HashAggregateExecTransformer]
-              }) == 3)
+              }) == 4)
         }
     }
   }
diff --git a/cpp/velox/substrait/SubstraitToVeloxPlanValidator.cc b/cpp/velox/substrait/SubstraitToVeloxPlanValidator.cc
index 27a81b1fe46..4b39af51c62 100644
--- a/cpp/velox/substrait/SubstraitToVeloxPlanValidator.cc
+++ b/cpp/velox/substrait/SubstraitToVeloxPlanValidator.cc
@@ -1167,8 +1167,22 @@ bool SubstraitToVeloxPlanValidator::validateAggRelFunctionType(const ::substrait
     for (const auto& signature : signaturesOpt.value()) {
       exec::SignatureBinder binder(*signature, types);
       if (binder.tryBind()) {
-        auto resolveType = binder.tryResolveType(
-            exec::isPartialOutput(funcStep) ? signature->intermediateType() : signature->returnType());
+        TypePtr resolveType = nullptr;
+        try {
+          resolveType = binder.tryResolveType(
+              exec::isPartialOutput(funcStep) ? signature->intermediateType() : signature->returnType());
+        } catch (const VeloxException& e) {
+          if (!exec::isPartialOutput(funcStep) && funcName.find("merge_extract") != std::string::npos) {
+            // For the merge_extract companion function, result
+            // types may not always be inferable from the intermediate types. As a
+            // result, an exception might be thrown during the type resolution process.  More
+            // details can be found in
+            // https://github.com/facebookincubator/velox/pull/11999#issuecomment-3274577979
+            // and https://github.com/facebookincubator/velox/issues/12830.
+            return true;
+          }
+        }
+
         if (resolveType == nullptr) {
           LOG_VALIDATION_MSG("Validation failed for function " + funcName + " resolve type in AggregateRel.");
           return false;
diff --git a/gluten-ut/spark32/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala b/gluten-ut/spark32/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
index e1db913720f..584905e493b 100644
--- a/gluten-ut/spark32/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
+++ b/gluten-ut/spark32/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
@@ -139,8 +139,6 @@ class VeloxTestSettings extends BackendTestSettings {
     .exclude("SPARK-22271: mean overflows and returns null for some decimal variables")
     // Rewrite this test since it checks the physical operator which is changed in Gluten
     .exclude("SPARK-27439: Explain result should match collected result after view change")
-    // https://github.com/apache/incubator-gluten/issues/10963
-    .exclude("SPARK-35955: Aggregate avg should not return wrong results for decimal overflow")
 
   enableSuite[GlutenDataFrameNaFunctionsSuite]
     .exclude(
diff --git a/gluten-ut/spark33/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala b/gluten-ut/spark33/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
index cf147e46da4..e036f539e8b 100644
--- a/gluten-ut/spark33/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
+++ b/gluten-ut/spark33/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
@@ -721,8 +721,6 @@ class VeloxTestSettings extends BackendTestSettings {
     .excludeGlutenTest("describe")
     // Rewrite this test since it checks the physical operator which is changed in Gluten
     .exclude("SPARK-27439: Explain result should match collected result after view change")
-    // https://github.com/apache/incubator-gluten/issues/10963
-    .exclude("SPARK-35955: Aggregate avg should not return wrong results for decimal overflow")
   enableSuite[GlutenDataFrameTimeWindowingSuite]
   enableSuite[GlutenDataFrameTungstenSuite]
   enableSuite[GlutenDataFrameWindowFunctionsSuite]
diff --git a/gluten-ut/spark34/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala b/gluten-ut/spark34/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
index cfed0f90c95..d351e707cac 100644
--- a/gluten-ut/spark34/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
+++ b/gluten-ut/spark34/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
@@ -770,8 +770,6 @@ class VeloxTestSettings extends BackendTestSettings {
     .exclude("SPARK-41048: Improve output partitioning and ordering with AQE cache")
     // Rewrite this test since it checks the physical operator which is changed in Gluten
     .exclude("SPARK-27439: Explain result should match collected result after view change")
-    // https://github.com/apache/incubator-gluten/issues/10963
-    .exclude("SPARK-35955: Aggregate avg should not return wrong results for decimal overflow")
   enableSuite[GlutenDataFrameTimeWindowingSuite]
   enableSuite[GlutenDataFrameTungstenSuite]
   enableSuite[GlutenDataFrameWindowFunctionsSuite]
diff --git a/gluten-ut/spark35/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala b/gluten-ut/spark35/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
index 2b5c0ab78c4..d21e39fafd1 100644
--- a/gluten-ut/spark35/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
+++ b/gluten-ut/spark35/src/test/scala/org/apache/gluten/utils/velox/VeloxTestSettings.scala
@@ -790,8 +790,6 @@ class VeloxTestSettings extends BackendTestSettings {
     .exclude("SPARK-41048: Improve output partitioning and ordering with AQE cache")
     // Rewrite this test since it checks the physical operator which is changed in Gluten
     .exclude("SPARK-27439: Explain result should match collected result after view change")
-    // https://github.com/apache/incubator-gluten/issues/10963
-    .exclude("SPARK-35955: Aggregate avg should not return wrong results for decimal overflow")
   enableSuite[GlutenDataFrameTimeWindowingSuite]
   enableSuite[GlutenDataFrameTungstenSuite]
   enableSuite[GlutenDataFrameWindowFunctionsSuite]