Question

does the transfer of energy take place when you push a huge rock with all your might and failed to move it? where is the energy,you spend,going?

Answer 1

There will be no work done, as displacement is 0. The energy spent by us will be converted into the potential energy of the rock which may not be visible to us.

Answer 2

This energy is spend on the overcoming static friction between the rock and the ground.
this is given by:
Fsmax = μsmg ( maximum static friction force)
where μs is the coefficient of static friction.
if you apply force greater than the above calculated force the body/object will move in the direction of the force.

so if the force applied is less than above maximum calc friction force the body cannot move.

Hence the energy is not converted into kinetic energy and is spend as potential to the object/rock.