I believe that in order for the claim to be true some topological conditions must be imposed upon $X$. In the following, I shall presume $X$ to be separable, i.e. there exist a countable, dense, $A \subset X$. Almost surely this (or the even stronger property of being second countable) was assumed in your definition of the concept of manifold.
What is a null set $T$ in an arbitrary smooth manifold $X$? It is a subset $T$ such that for every chart $(U,h)$ of $X$, $h(U \cap T)$ is a null set in $\Bbb R^n$.
Let $S \subset Y$ be a null set and let $T = f^{-1}(S)$. Let $(U,h)$ be an arbitrary chart of $X$. For every $a \in A$, let $a \in U_a \subseteq X$ be an open subset such that $f \big| _{U_a} : U_a \to f(U_a)$ is a diffeomorphism. Let $V_a = U_a \cap U$ and notice that $f \big| _{V_a} : V_a \to f(V_a)$ remains a diffeomorphism and that, if $B = A \cap U$, then $U = \bigcup _{a \in B} V_a$, so that $T \cap U = \bigcup _{a \in B} (T \cap V_a)$.
Let us show that $T \cap V_a$ is a null set, $\forall a \in B$. Since $f \big| _{V_a} : V_a \to f(V_a)$ is a diffeomorphism (therefore bijective), it follows that $T \cap V_a = f \big|_{V_a} ^{-1} (S) \cap f \big|_{V_a} ^{-1} \big( f(V_a) \big) = f \big|_{V_a} ^{-1} \big( S \cap f(V_a) \big)$. If $(V,k)$ is any other chart of $X$, then:
if $V \cap V_a = \emptyset$, then $k \big( V \cap (T \cap V_a) \big) = \emptyset$ which is clearly a null set in $\Bbb R^n$;
if $V \cap V_a \ne \emptyset$, then
$$k \big( V \cap (T \cap V_a) \big) = k \big|_{V_a} \big( (V \cap V_a ) \cap (T \cap V_a) \big) = k \big|_{V_a} \Big( f \big| _{V_a} ^{-1} \big( f \big| _{V_a} (V \cap V_a) \big) \cap f \big|_{V_a} ^{-1} \big( S \cap f(V_a) \big) \Big) = \\
\big( k \big|_{V_a} \circ f \big|_{V_a} ^{-1} \big) \Big( \big( f \big| _{V_a} (V \cap V_a) \big) \cap \big( S \cap f(V_a) \big) \Big)$$
which is clearly a null set in $\Bbb R^n$ because $\big( k \big|_{V_a} \circ f \big|_{V_a} ^{-1}, f \big| _{V_a} (V \cap V_a) \big)$ is a chart for $Y$ and $S \cap f(V_a)$ is a null set in $Y$ (being a subset of $S$, which is a null set).
This shows that $T \cap V_a$ is a null set, $\forall a \in B$, according to the definition.
Remembering that $B$ is at most countable (being a subset of $A$, which is countable), and denoting by $m$ the Lebesgue measure in $\Bbb R^n$, we may then write
$$m \big( h (T \cap U) \big) = m \Big( h \big( \bigcup _{a \in B} (T \cap V_a) \big) \Big) \le \sum _{a \in B} m \big( h (T \cap V_a) \big) = \sum _{a \in B} 0 = 0 ,$$
which shows that $h (T \cap U)$ is a null set in $\Bbb R^n$ and, since $(U,h)$ was an arbitrary chart, implies that $T = f^{-1} (S)$ is a null set in $X$.