IIT Tirupati is the 3rd phase of IITs and it is mentored under IIT Madras. The campus has all the required facilities to cater to the needs of the students like classrooms, central library, and 2 computer labs equipped to perform soft-ware based experiment and programming.
The ECE department of IIT Bhubaneswar, the School of Electrical Science have good infrastructure and facilities. At present, there are 33 labs well-equipped to carry out any academic projects.
It is difficult to choose which is the better option as the branches are different. Between the branches, CS offers more opportunities. However, IIT Bhubaneswar has better infrastructure and recognition among the recruiting companies compared to IIT Tirupati. So, choose wisely according to the branch you are interested in.