Please approach your designated authority. The designated authority  cannot reject the application , without giving an opportunity of rectifying the mistake or defects if any in the form or procedural irregularities . If the application is rejected without giving an opportunity for rectifying the defects , one may approach the High Court by filing writ petition .

A member of the 'HUF' has a pre-existing right in the family properties. A Coparcener has a pre-existing right and interest in the property and can demand partition also, however, the other members of the 'HUF' have right to be maintained out of the 'HUF' property. On division, the share in the estate/capital of the 'HUF' cannot be treated as income of the recipient,rather, the same will be a capital receipt in his hands. Accordingly the amount received by the assessee from the 'HUF', being its member, it is a capital receipt in his hands and is not exigible to tax.     In  Pankil Garg v. PCIT (2019) 178 ITD 282 (Chd.)(Trib.),www.itatonline.org the Tribunal held that the amount received as gift from 'HUF', being its member, is a capital receipt not liable to tax . 

A member of the 'HUF' has a pre-existing right in the family properties. A Coparcener has a pre-existing right and interest in the property and can demand partition also, however, the other members of the 'HUF' have right to be maintained out of the 'HUF' property. On division, the share in the estate/capital of the 'HUF' cannot be treated as income of the recipient,rather, the same will be a capital receipt in his hands. Accordingly the amount received by the assessee from the 'HUF', being its member, it is a capital receipt in his hands and is not exigible to tax.     In  Pankil Garg v. PCIT (2019) 178 ITD 282 (Chd.)(Trib.),www.itatonline.org the Tribunal held that the amount received as gift from 'HUF', being its member, is a capital receipt not liable to tax . 

One may to find  out when the assessment order was received by the. As the appeal was  filed on 22-02 2020 , it is desirable to file an application for condonation of delay  by filing an affidavit and explanation for condonation of delay  Once delay is condoned , the appeal relates back the due date of filing of  an appeal .  Accordingly the assessee can avail the  benefit of the scheme. The assessee should approach the  CIT (A) with the request to take up the matter for an  early hearing of application for condonation of delay . In case CIT (A) rejects the application for condonation of delay , the assessee should file an appeal before Tribunal and request for early hearing of the appeal . The Tribunal will take up the application  for early hearing . Once the Tribunal decides the issue of condonation of   delay and send the matter to CIT (A) to decide the matter on merits , the assessee can avail the benefit of the scheme . 

Please refer Circular No 9 of 2020 dt 22-04 -2020   question and answers , Nos , 15, 30 , 31 and 32  answers given therein  which clarifies that on satisfying certain conditions  the disputed interests can be settled . If there is any difficulty in finding the required provision in the drop down, it is advisable to contact your concerned Designated Authority with your issue.

Yes, your understanding is correct. The assessee is eligible to avail the benefit under VSVA, the same is also clarified by CBDT Circular 9 of 2020 dt 22-04 2020.  Q. no 22   Ans . Where only notice for initiation of prosecution has been issued without prosecution being instituted, the assessee is eligible to file declaration under Vivad se Vishwas. However, where the prosecution has been instituted with respect to an assessment year, the assessee is not eligible to file declaration for that assessment year under Vivad se Vishwas, unless the prosecution is compounded before filing the declaration. 

Regarding any shortcomings on the portal it is advisable to approach your concerned Designated Authority with your issue.  

The information about refund due has to be mentioned . After getting certificate the intimation  is to be given to CIT (A) who will pass the consequential order . It may be desirable to wait till the receipt of refund order .  One may consider approaching designated authority for further clarification .

No, as per Section 4(2) of VSVA, upon the filing the declaration, any appeal pending before the Commissioner (Appeals) shall be deemed to have been withdrawn from the date on which certificate is issued by the designated authority. After receipt of certificate one may have to intimate to the CIT (A)  who will pass consequential order .

Please write to designated authority asking for clarification or to make necessary changes in the  form or portal .  If no response is received within reasonable time  one may approach the High Court by filing writ petition .

If form no 26AS shows the credit , the assessee can adjust the credit . It may  desirable  to  approach the designated authority asking for clarification . If designated authority does not respond  with in  a resobale time the assessee may approach High Court by filing Writ petition.