Your heredoc script needs to exit with $? as the exit code.
e.g. minimum-working example (that assumes my UID is a member of users and doesn't require your abc.sh script (uses false instead)
#!/bin/bash
if [ 1 == 1 ]; then
newgrp users << END
command=$(false)
exit $?
END
fi
echo $?
NOTE: newgrp forks a new shell, and can't change the value of $command in its parent. You probably want something more like:
if [ ! -z "admin_us" ]; then
command=$(newgrp admin_us <<<'abc.sh')
fi
echo "$?"
echo "$command"
BTW, don't use backticks. Use $(...) instead. backticks are deprecated, only retained for backwards-compatibility with older shells/scripts. See Have backticks (i.e. cmd) in *sh shells been deprecated?