The neutral point is the position where if the CG were present, the aircraft would be statically neutral, ie., the moment about the CG would be constant with varying AoA.
Now, consider an aircraft with a wing and tail only. In this case, the moment generating sources would be the wing lift, wing moment about its AC, tail lift, and tail moment about its AC. We know that both the AC moments will be constant with AoA, so it will only be the lifts that vary with AoA. Thus for the aircraft to be neutral the moments at the neutral point from the lifts of the tail and wing would have to cancel out.
Now, if we change the angle of incidence of the tail, the tail lift would change over the whole range of aircraft AoA (not just one AoA value) thus requiring the neutral point to shift so that the lift from the wing can continue to be cancelled out.
I know how in the equations the angle of tail incidence doesn't factor in in the neutral point or Cm slope equations, but I am unable to intuitively understand the fact, as you can see.