Abstract: The present disclosure relates to method and resource allocation entity for allocating Physical Uplink Control Channel (PUCCH) resources to User Equipments (UEs) in a communication network. The method comprises identifying one or more PUCCH resource pools to be allocated to cell camped on by one or more UEs, based on one or more first parameters associated with cell, using machine learning model. Further, the method comprises identifying one or more PUCCH resources to be allocated to each UE, based on one or more PUCCH resources pools and one or more second parameters associated with corresponding UE, using machine learning model. The method comprises allocating one or more PUCCH resource sets from plurality of PUCCH resource sets to each UE, based on one or more PUCCH resources identified for each UE and one or more parameters of plurality of PUCCH resource sets.