Hello student,

IOT is a booming industry which will keep rising and growing in the coming years. The basic difference between IOT(offered by electrical department) and IOT(offered by IT department) is that electrical department will offer you a more hardware aspect of the IOT industry whereas the the IT department will offer you a more software and IT related knowledge of the industry. SO, if you are interested in hardware and its embedded programming, go for electrical engineering offered IOT and if you are inclined towards software side more, go for IT offered IOT courses.

I hope this helps, All the Best!