To determine the correct statements about cellular respiration, let's analyze each statement one by one:

A. Cellular respiration is the breaking of C-C bonds of complex organic molecules by oxidation.

This statement is correct. Cellular respiration involves the oxidation of organic molecules to break the carbon-carbon (C-C) bonds and release energy.

B. The entire cellular respiration takes place in Mitochondria.

This statement is incorrect. While the majority of cellular respiration (Krebs cycle and oxidative phosphorylation) occurs in the mitochondria, glycolysis (the first step) takes place in the cytoplasm.

C. Fermentation takes place under anaerobic condition in germinating seeds.

This statement is correct. Fermentation is an anaerobic process that converts sugars to acids, gases, or alcohol, and it can occur in germinating seeds when oxygen is scarce.

D. The fate of pyruvate formed during glycolysis depends on the type of organism also.

This statement is correct. The fate of pyruvate can vary depending on the type of organism and the presence of oxygen. For example, in aerobic conditions, pyruvate enters the mitochondria for the Krebs cycle, whereas in anaerobic conditions, it can be converted to lactate or ethanol, depending on the organism.

E. Water is formed during respiration as a result of O$_2$ accepting electrons and getting reduced.

This statement is correct. During the electron transport chain in oxidative phosphorylation, oxygen ($O_2$) acts as the final electron acceptor and gets reduced to form water ($H_2O$).

Based on the analysis, the correct statements are A, C, D, and E. Hence, the correct option is:

Option A: A, C, D, E only