H.W.
I'm the "wait until they're ready" mom on the potty training. What I'd do...
I'd tell him "I see you aren't ready for potty yet" and put him in cloth diapers.
Because he is in pull-ups, he isn't getting the real affect of wetting, so that's another problem to deal with. After working with kids for a long time, I strongly recommend NOT using pull-ups for anything other than bedtime.
But look at it from the big picture. First, you are driving the potty-training train ("We have had some success getting him to pee in the toilet IF we take him and sit him on the toliet. He does not go on his own.") This is a BIG indicator he's not interested.
He's not experiencing what PT should be, which is "I wet myself and feel myself being wet in my clothes and I *don't* like this, so I learn how my body is telling me to go potty AND I respond to those cues by getting there on time."
Instead of pee being a nuisance, because you aren't letting him get soaked (as he would in underpants), it's become a toy.
I'd take a break. Put the potty away. Put him back in regular diapers (No pull-ups during the day.) Tell him "I see you aren't ready to put your pee in the potty, so we're going to take a break." And let it go for a few months.
To eliminate confusion about *where* to pee, consider teaching him to sit when he's peeing, instead of standing. He has too much freedom in that position (as in, he can do it anywhere.) Be sure you have him help clean-up. Keep your tone/body neutral emotionally, so there's no attention-getting "mom got mad" pay off. If something is ruined by pee, do not offer to replace it. Let him clean off his toys, the wall, etc. DO NOT talk to him about it other than in that moment, and only regarding what needs to be done. The more he gets "that's disgusting!" and a big reaction from you, the more attention he gets.
When you do resume, just training pants. Use rubber pants if you need if you are worried about a mess. I'll say this and it's going to sound harsh, but it is true: pull-ups become a crutch for both the kids and the adults during potty training and nearly always prolong the process because they aren't getting wet. They are nothing more than glorified diapers, so kids DO NOT hustle to get to the toilet b/c the pull-up catches the pee. Only when they get icked-out/tired of peeing themselves will they willingly get on board with learning how to use the toilet.
(My son wasn't interested at 3 y.o., by the way-- we tried four months later and I put him in underwear all day. In a week he had about a handful of accidents and was truly upset to wet himself. He learned how to use the toilet VERY quickly within that week and rarely had accidents after that. He *hates* wetting himself. So, get your son out of anything that keeps him from feeling wet.)