Try this instead
=IF(ISBLANK(C1),TRUE,(TRIM(C1)=""))
This will return true for cells that are either truly blank, or contain nothing but white space.
See this post for a few other options.
edit
To reflect the comments and what you ended up doing: Instead of evaluating to "" enter another value such as 'deleteme' and then search for 'deleteme' instead of blanks.
=IF(ISBLANK(C1),TRUE,(TRIM(C1)="deleteme"))