Using tools and results from geometric measure theory, we give a simple new proof of the main result in [17] (Theorem 1.3 in K. Kondo and M. Tanaka, Approximation of Lipschitz Maps via Immersions and Differentiable Exotic Sphere Theorems, Nonlinear Anal. 155 (2017), 219-249), as well as the converse statement. It explores the connections between the theory of non-smooth analysis à la F. H. Clarke and the existence of special systems of Whitney flat 1-forms with Sobolev regularity on certain families of homology manifolds.