Neopentyl alcohol cannot be dehydrated, as it has no hydrogen atom on a-carbon atom. $ \underset{\text{Neo-pentyl}\,\,\text{alcohol}}{\mathop{C{{H}_{3}}-\underset{C{{H}_{3}}}{\overset{C{{H}_{3}}}{\mathop{\underset{|}{\overset{|}{\mathop{{{C}^{*}}}}}\,}}}\,-C{{H}_{2}}OH}}\,\xrightarrow{conc.\,{{H}_{2}}S{{O}_{4}}}\,\text{no}\,\text{reaction} $