Using tools and results from geometric measure theory, we give a simple new
proof of the main result (Theorem 1.3) in K. Kondo and M. Tanaka, Approximation
of Lipschitz Maps via Immersions and Differentiable Exotic Sphere Theorems,
\textit{Nonlinear Anal.} \textbf{155} (2017), 219--249, as well as the converse
statement. It explores the connections between the theory of non-smooth
analysis {\it \`{a} la} F.~H. Clarke and the existence of special systems of
Whitney flat 1-forms with Sobolev regularity on certain families of homology
manifolds.Comment: 9 page