Jack Carroll, who was born with cerebral palsy, wows the panel with his self-deprecating humour.
The 14-year-old, who relies on a walking frame to get around, has the panel laughing from the start with his sharp wit.
When Simon Cowell asks the young comic to tell the audience about his act, he quips: "I'm a professional gymnast."
Following his audition, David Walliams describes the teen as "a comedy genius".
"Jack... I wasn't as funny as you at 14 [and] I'm not even as funny now," said the former Little Britain star.
"It was incredible. Every joke was a winner."
"The thing that's great is that nobody feels sorry for you," agrees Amanda Holden. "You're self-deprecating, you're hilarious and I think you've got a huge future".
Cowell adds: "I've got to tell you Jack, you've got one of the most refreshing attitudes.
"You made fun of what you've gone through and you made it funny, which is really, really difficult. You've just got an incredible personality. And I'm really happy that I met you".
Carroll explains that he chooses to reference his disability in his act as he believes that "in comedy a lot of times, your weaknesses are your strengths".
"I'm never going to be Usain Bolt," he notes. "But maybe I can focus on my strengths, which is to bring joy to the world."
The panel's response to Carroll's act stands in contrast to their reaction to fellow stand-up auditionee Paul Stark.
The 21-year-old student and shop assistant from Preston is panned by the judges after his routine falls flat.
"Look Paul, let me make this easy for you," says Cowell following the performance. "Those jokes were some of the worst I've ever heard".
The new series of Britain's Got Talent starts tonight at 7pm on ITV.
Watch a clip of judges Amanda Holden and Simon Cowell talking to Digital Spy at the official launch of the show below: