Which organisms develop gills from pharyngeal arches and later develop lungs to breathe on land?

Apart from cutaneous respiration present in all species, most lissamphibians are born in an aquatic larval stage with gills. After metamorphosis they develop lungs to breathe on land. The larvae of urodeles and apods present external, filamentous and highly branched gills which allow them to breathe underwater. Hope this Helps! :)

Well frogs do and frogs are amphibians