No, it does not. From what I have read, maturity has something to do with the number of cell divisions that have taken place since a seedling began to grow so grafting an immature seedling scion wood to a mature rootstock does not suddenly make the scion wood any more mature.

Well I didn't said in the first year , but what if 2-3-4 years are passing by.

I didn't find any reason why this shouldn't work , after all it does give a boost to the newely grafted seedling.

The tip of the grafted scion wood should continue to grow at exactly the level of maturity as it had when it was cut from its native roots regardless of whether the scion was cut at 1, 2, 3, or 4 years. However, it is possible that the new rootstock could cause the grafted scion to grow faster than it would have on its native roots because of a larger or more vigorous root system. In that way the scion could possibly reach the mature node count faster. That is speculation on my part. I do not know the answer with any certainty.

Yes this might be possible that always will have some years to catch to reach the node count.
So ,probably nobody have never tried this , I guess.

Maybe someday will know the answer , and it better be a certain YES this is possible

There would be no reason to graft a immature cutting, and wait many years, when a mature cutting could be grafted instead, and the mature cutting produce fruit as early as the very next year. Node count for maturity is vertical and not horizontal, so if the immature cutting was grafted as a side branch it would never fruit. - Millet (693-)

Ok but thinking to what I got:

1: Few or none of the nurseries in my city don't bring any citrus trees.
2: The countries next to me or the one that are capable of sending trees over the countries are shipping them (Trees+Post) to a very high price making them unavailable.
3:Well then I could graft on the top so it will be a vertical graft instead of a horizontal one.

Thanks