Returning a Blank Cell
You can’t use a formula to return a truly blank cell. It may look blank, but it isn’t.
Blanks cells are selected when you use GoTo Special Blanks.
Typically you want to convert cells containing only spaces into blank cells.
Note: this technique assumes the other cells in the range don’t have spaces.
You can select the range press Ctrl + h and type a space in the Find Box and click the Replace All button.
This converts all the cells with spaces into really blank cells.