Why do we take initial condition zero, while

defining transfer function?

we take initial condition zero so as to make RHS of transfer function independent of input.
Hence while we take the Laplace transform of that function this facilitate us to put those
residual term of (0–) and (0+) intentionally to be zero.

Suppose we didn’t make initial condition zero, then there will be a s-term related with input
in Laplace transformation which will rule out the possibility being linear.

This is a great disadvantage of using transfer system. But this is taken well cared in state
space analysis.

Transfer function can be obtained only for linear systems. If you write a differential equation with
initial conditions then the differential equation becomes non linear so we cannot obtain transfer
function for it.

Transfer Function only exist for LTI system and to remain linear ,system must have zero initial
condition.

Why transfer functions are always defined under zero initial conditions ?

We use LTI systems in practice. That means the system should be LINEAR. Zero initial
conditions ensure Linearity. That is why, Initial Conditions are assumed to be Zero in transfer
function model..
If a system has finite initial value, then system is non linear system as : y(t) = ax(t) + b, this
system has "b" as Initial value, so this system is not LINEAR..