2,6-bis (benzothiazol-2-yl)-4-(tert-butyl) phenol ligand (HL) derived from o-aminothiophenol and 4-tert-butyl-2,6-diformylphenol was synthesized and characterized by using elemental analysis, FTIR, X-ray crystallographic analysis, H-1 and C-13-NMR and UV-vis spectra. Its complexes with Cu (II), Ni (II) and Co (II) were prepared and isolated as solid products and characterized by elemental analysis, spectral techniques as well as magnetic susceptibility. The FTIR spectra showed that the benzothiazole-based ligand under investigation behaves as a bidentate ligand. The UV-vis spectra and magnetic moment data suggested an octahedral geometry around Ni (II) and Co (II) complexes, and tetragonal geometry for Cu (II) complex. Moreover, the evaluation of absorption and emission properties of the ligand and its complexes were carried out in different solvents. The ligand and its complexes showed absorption maxima in the range of 275 - 432 nm, and emission maxima from 367 to 581 nm in toluene, tetrahydrofuran and ethyl acetate.