Let $X$ be an integrable random variable and $\mathcal F_t$ a filtration.
$E[X|\mathcal F_t]$ is an $\mathcal F$-martingale by the tower property.
Let $f$ be a bounded mesurable function. Set $Y_t=f(E[X|\mathcal F_t])$. Let $0<s<t \in \mathbb R$.
The question: is $E[Y_t|\mathcal F_s]$ mesurable with regard to $\sigma(E[X |\mathcal F_s])$ ?
When $f$ is the identity, this is immediate by the martingale property.
If it helps, we can suppose that $\mathcal F_t$ is generated by a stochastic process $Z_t$ and that $E[X|\mathcal F_t] = E[X|Z_t]$.
EDIT: If it helps even more, we can assume that $X=Z_1$, that $(Z_t)$ is Markov (with regard to its filtration $\mathcal F_t$), sample-continuous, and that $0<s<t \leq 1$.