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It reads to me more like they were ousted from Kabul and the cities, but the organization itself was never changed, there was cohesive and consistent leadership, it was the same group. They just lost the capital and the bulk of the cities in 2001, but they never stopped existing or got fully wiped out, there's a continuous line of leadership and organization and control(albeit very little control in 2002 and 2003, but some rural areas yes). They didn't change constitutions or stop existing completely, this isn't a successor republic, it's the same organization operating in the same country continously.
You have this article for 1996-2001, Taliban for the 2001-2021 period, and the just plain Afghanistan page for the 2021 onward stuff, even though it's all the same group with no massive internal changes or anything, they always claimed to be the legitimate government, there was a 20 year civil war, they lost the capital, they retook the capital. 2604:3D09:1F80:CA00:396A:97CC:5ECB:C17B (talk) 20:17, 7 July 2024 (UTC)[reply]
My gut instinct is everything from 1996 onward is Islamic Emirate, they called themselves that continuously, they claimed legitimacy continuously, same group ousted from Kabul in 2001 who retook it in 2021, not a revival or new entity with the same name. Syria and Yemen both lost their capitals for a while in Civil Wars, we don't count them as seperate entities.