is BE and Btech same?

No they are different... But have same value

IITs provide btech courses

No, both the degrees are different but they have same value. No degree is superior over other.

B.E

Bachelor in Engineering is a graduate level program done directly after a student's 10+2. After a student's 12th exam, the candidate has to appear for any state or national level engineering entrance through which he or she will get admittance into an engineering college. The course of this degree focuses on theoretical knowledge needed to innovate technology and make new technical gadgets.

B.Tech

Bachelor in Technology is also a graduate level program done directly after a student's 10+2. After a student's 12th exam, the candidate has to appear for any state or national level engineering entrance through which he or she will get admittance into a college that provides technology course. There are many such universities. The course of this degree focuses on application and skill based study and is useful if one is interested in modifying structures to enhance their quality.

There is a bit diference between BE and B.Tech as in B-Tech ,the college offers Research base learning while in B.E it is more theoretical learning ,Research based learning may not be found in B.E colleges.
Universities which offered other degrees along with engineering called their engineering degree as BE (Bachelor of Engineering) and Institutes constituted for only Engineering studies named their degree as B.Tech (Bachelor of Technology). No degree, BE or B.Tech is superior to the other.

Hope this helps!!!