Let $E \rightarrow M$ be a smooth vector bundle.
This link gives a construction of quotient bundle for a subbundle. $E' \subseteq E$.
We define an equivalence relation $\sim$ on $E$ by $v_x \sim v_y$ if and only if $x=y$ and $v_x-v_y \in E'_x$ and define $E/\sim \rightarrow M$ to be our quotient bundle.
My question is, how does this construction also give smooth bundle?
My attempt, the problem is thus to prove we can give a smooth structure to $E/\sim$.
Transition function formulation: This is equivalent to finding an open cover with local trivializations $$ \{\phi_U:E/\sim |_U \rightarrow U \times \Bbb R^k \}$$ such that the transition functions of any two on $U \cap V$ are smooth map from $$ U \cap V \rightarrow GL_k(\Bbb R)$$
Using the transition functions of $E$, $E'$.
Let us choose transition functions, form $E'$ and $E$, on open sets
$$ \phi': U \cap V \rightarrow GL_m(\Bbb R)$$ $$ \phi: U \cap V \rightarrow GL_n(\Bbb R)$$ where $E$ is bundle of rank $n$, $E'$ is of rank $m$. But how does this induce a well defined smooth map on the quotient bundle?
You have to construct compatible trivializations of the bundles $E'$ and $E$, which is slightly complicated to express in terms of transition functions. The easilest way to describe this in my opinion is in terms of local frames. Choose a local frame for $E'$ defined on $U$. Shrinking $U$, you can extend this to a local frame for $E$. (In a point $x\in U$, extend the values of your frame which form a basis for $E'_x$ to a basis for $E_x$ and then extend the additional elements to local smooth sections of $E$.) Then you get a local trivialization $E|_U\to U\times\mathbb R^n$ which restricts to a trivialzation $E'|_U\to U\times\mathbb R^k$. From this, you get a trivialization from the quotient bundle to $\mathbb R^n/\mathbb R^k\cong\mathbb R^{n-k}$.
In terms of transition functions, you can use the above construction to show that you can arrange things in such a way that the transtition functions for $E$ have values in block matrices of the form $\begin{pmatrix} A & B \\ 0 & C\end{pmatrix}$ such that the $A$-component gives you transition functions for $E'$. In this setting, the $C$-block gives you the transition functions for $E/E'$.