When we introduce a smooth structure on $m$-manifold we want to have an atlas which covers all the points of the manifold such that both of its charts are smoothly related. Does it mean that nay space $C$ homeomorphic to $D\subseteq \mathbb R^m$, $D$ - an open set, is a smooth $m$-manifold?
My reasoning: we can take an atlas $\mathcal A = \{(C,h)\}$ where $h:C\to D$ is a homeomorphism.
Edited: Since the first version of the question is unclear, I'd like to clarify it. If the space $M = \{(y,x)\mid y=|x|,x\in (a,b)\}$ with an induced topology is a smooth manifold? If yes, then what is the tangent space $T_{(0,0)}$? Finally, if it is a smooth manifold, what is the advantage of raising assumptions on the smooth relations between charts if a non-smooth curve $M$ is a smooth manifold?
The atlas was asked: $(M,\pi)$ for $\pi(x,y) =x$.