When Firebase Crashlytics tags a crash event with "Happened in the first second of the User's session".
One obvious scenario is when the user clicks the App icon and the app crashed within 1 second.
Could this also mean, When the user has put the App in the background and gets back on it Later?
I think It might include the scenarios when the system had cleared all the activities while in the background, and getting back on it restarts the activity it was previously visible.
Any reference to documentation will also one helpful.

Why look at documentation when we can look at the actual code :) Here's the class that Crashlytics uses for managing Sessions, and it says:
Looking further, this timeout can be configured remotely through your Firebase settings as well as locally:
And finally, this is the documentation from Google Analytics, which I presume, should be identical to Crashlytics, and describes roughly the same behavior as can be seen from the Crashlytics' sources.