E.g. a creature lacks organs to get oxygen from air, but can extract oxygen from water. Even if they go land often, natural selection will just favor those, who can hold their breath long enough, devloping a small organ(a few cells) for getting oxygen from air is not a evolutionary significant advantage and devloping immiediately lungs is too unlikely step. Therefore lungs could have never deleoped.
Okay, let's do evolution of lungs.
The creationists' big mistake is to suppose that the claim being made is that first there were fish that walked on land, and then they evolved the capacity to breathe out of water.
This is patently stupid, and no-one could possibly believe it.
Obviously it must have been the other way round.
What in fact happened is this. Fish can gulp a mouthful of air and absorb it through their membranes. (Think about smoking a cigar as an example of something similar.) This gives an extra oxygen resource for surviving in stagnant waters. This means that for fish living in stagnant waters, there was a selective pressure to be good at this, and apart from biochemical improvements, the only way to improve this is to increase the surface area of membrane in contact with the air. Hence the complex inpouching we call lungs. Hence their location.
So in fossil fish such as
Eusthenopteron and
Panderichthys we see true (though primitive lungs) and also a choana --- an airway between the nostrils and the main airway. They were in other respects fish, and they had gills. They were, we may not, lobe-finned fish, so their bony anatomy already contains many interesting homologies of form with the tetrapods.
Later, we get creatures such as
Acanthostega and
Icthyostega, which have primitive limbs, which could drag them on land but not bear their weight, and which also retained internal gills.
In modern amphibians, of course, gills are lost in adulthood.
I hope that makes things clear.