Sorry that it seems I had some mis-understanding before.
Could you try to configure it as following to check if you can get the expected count through /proc/interrupts?
pps: pps_gpio
{
compatible = "pps-gpio";
gpios = <&gpio_aon TEGRA234_AON_GPIO(EE, 2) GPIO_ACTIVE_HIGH>;
status = "okay";
interrupts = <TEGRA234_AON_GPIO(EE, 2) IRQ_TYPE_EDGE_RISING>;
assert-falling-edge;
interrupt-parent = <&gpio_aon>;
};