Surendder of PAN of Pvt Ltd Co.

Dear Sir, A pvt ltd. Co. incorporated in 2013 And its not file any return of ROC and Income Tax till date and there is some trading business in f.y. 2018- 19 and 2017-18 and bare a huge loss. in meantime Co. gone in Strike off by ROC and director suffering many financial problem. Now they want to surrender the PAN of company . I want to know what is the procedure for surrender of PAN ? is the all return of Income tax filling mandatory for company? What amount of penalty and fine levy by dept on company?