Dear Ajit,
Receipent of rent can not deduct TDS but yes the person paying the rent is liable to deduct tds us 194 I if rent amount exceeds rs 1,80,000/- per annum. it is advisable to deduct tds on monthly basis if your company is paying 25000/- pm as rent but if they are receiving 25000/- as rent than there is no question arises to deduct TDS by your company it is the duty of the person who is paying the rent to deduct TDS.
hope it will help you out