This way
HTML
<%@ Register TagPrefix="cc1" Namespace="AjaxControlToolkit" Assembly="AjaxControlToolkit" %>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head runat="server">
    <title></title>
</head>
<body>
    <form id="form1" runat="server">
    <div>
    <cc1:ToolkitScriptManager runat="server"></cc1:ToolkitScriptManager>
        <cc1:TabContainer runat="server" ID="TabContainer1">
            <cc1:TabPanel runat="server" ID="TabPanel1">
                <HeaderTemplate>
                    TabPanel 1
                </HeaderTemplate>
                <ContentTemplate>
                    ContentTemplate of TabPanel 1
                </ContentTemplate>
            </cc1:TabPanel>
        </cc1:TabContainer>        
    </div>
    </form>
</body>
</html>
 C#
protected void Page_Load(object sender, EventArgs e)
{
    TabPanel tbPanel = new TabPanel();
    tbPanel.HeaderText = "TabPanel 2";
    this.TabContainer1.Controls.Add(tbPanel);
}