@Chris13903 Not sure what you mean by "Airbnb taking bookings"- individual hosts take bookings.
In most places where there are lockdowns, there are some exceptions for hosting essential workers, people relocating and needing housing, etc.
Hosts who are taking bookings from guests outside those designations, like regular tourists, are obviously contravening regulations.
If you are saying you got a booking or booking request, that's your issue to fix. You can snooze your listing, block the calendar, or make sure that guests who want to book are allowed to. Which means turning off Instant Book so you can vet guests.