pip install distutils
The distutils package has been removed in python 3.12. See PEP 632 – Deprecate distutils module | peps.python.org and Porting from Distutils - setuptools 68.2.2.post20231016 documentation
is it possible to use labelImg without distutils
According to the github page GitHub - HumanSignal/labelImg: LabelImg is now part of the Label Studio community. The popular image annotation tool created by Tzutalin is no longer actively being developed, but you can check out Label Studio, the open source data labeling tool for images, text, hypertext, audio, video and time-series data. the labelImg package is not actively developed, so perhaps it will not be updated to python 3.12. Instead you could try GitHub - HumanSignal/label-studio: Label Studio is a multi-type data labeling and annotation tool with standardized output format