I've done all steps here:
But when I try to commit, not successfully:
git commit -S -m your commit message
An error occurs:
$ git commit -S -m "Test"
error: cannot spawn C:\Users\abc\.gnupg: Permission denied
error: gpg failed to sign the data
fatal: failed to write commit object
That suggests that the current user does not have full read/write/execute/delete access to the files in the abc direcotory (possibly because of a lack of access to the directory itself)
Check the permissions first. If you find they look ok, then the next test would be to try to edit the .gnupg file with another application (a text editor probably) as that may tell you more about why it can't access the file.