Makefile issue in Creating Postgres Extension

My basic extension code is at location -> /Users/spartacus/Desktop/GSoC/CODE/my_extension

• my_extension.control

# my_extension.control
comment = 'Minimal Viable Product'
default_version = '1.0'
relocatable = true

# Installation script for version 1.0
# 1.0
# my_extension--1.0.sql

• my_extension--1.0.sql

-- my_extension--1.0.sql

-- Create necessary objects for version 1.0
CREATE TABLE my_table (
  id SERIAL PRIMARY KEY,
  name VARCHAR(100) NOT NULL
);

CREATE FUNCTION my_function() RETURNS void AS $$
BEGIN
  -- Function logic goes here
END;

• MakeFile

DATA = my_extension--1.0.sql

PG_CONFIG  ?= pg_config
PGXS := $(shell $(PG_CONFIG) --pgxs)
include $(PGXS)

-- cd command to navigate to the directory where your extension files are located. After connecting to that location, executing the make command throws this error:

make: Nothing to be done for 'all'

-- After executing make install:

• /bin/sh /opt/homebrew/lib/postgresql/pgxs/src/makefiles/../../config/install-sh -c -d '/opt/homebrew/share/postgresql/contrib'
• /usr/bin/install -c -m 644 .//my_extension--1.0.sql '/opt/homebrew/share/postgresql/contrib/'

-- Running psql; Then after executing CREATE EXTENSION my_extension; This error occurs:

• ERROR: extension "my_extension" is not available
• DETAIL: Could not open extension control file "/Applications/Postgres.app/Contents/Versions/15/share/postgresql/extension/my_extension.control": No such file or directory.
• HINT: The extension must first be installed on the system where PostgreSQL is running.

How to solve this issue?