The traditional Indian Calendar is based on lunar positions but Sankranti is a solar event. So while dates of all Hindu festivals keep changing as per the Gregorian calendar, the date of Makar Sankranti remains constant, every year on 14 January. Makar Sankranti is celebrated as per the Hindu calendar month of Magha. This festival is celebrated for innumerable reasons depending on various climate, agricultural environment, cultural background and location. Makar Sankranti marks the transition of the Sun into Capricorn on its celestial path. There is another significance of this day i.e. the days start becoming longer and warmer and thus the chill of winter declines.
This festival is observed largely in Orissa by tribal caste.The festival is observed largely among all with joy and ceremony since this occasion falls just after the harvesting of the paddy crops is over in Orissa.
In Jagannath temple at puri this festival is observed as Uttarayana Yatra. People offer a special kind of newly harvested rice and sugarcane mixed with jaggery, grated coconut, banana, molasses, chenna (cheese), Khua, various fruits, dry fruits and milk called “Makara Chaula” to the presiding deity
All over the country, Makar Sankranti is observed with great fanfare. and some parts of India flying of Kites competition are organised with great joy.
Source – Internet