First of all 200 per day is as per Sec.234E and it is not called as penalty it is Fee for delay filing of TDS returns. . . however as per 234E this fee shall not exceed tds deducted..so if in your case (only transport payments eligible for exemption under 194C(6))as tds deducted is nil your fee u/s 234E also nil... . . But you may not escape from New section which impose penalty on you which is Section 271H
(i)Deductor has to pay a penalty ranging from minimum of Rs. 10,000/- to One Lac rupees,
a)If deductor exceeds one year time limit to File TDS Statement.
(b)If deductor furnishes incorrect details like PAN, TDS Amount, Payment of Challan etc. . . So it is my advise to file return to avoid penalty under section 271H as you are mandatorily required to file NIL TDS return