1. The Puranas say that on this day Sun visits the house of his son Shani, who is the swami of Makar Rashi. These father & son do not ordinarily get along nicely, but inspite of any difference between each other Lord Sun makes it a point to meet each other on this day. Father in fact himself comes to his son’s house, for a month. This day symbolized the importance of special relationship of father & son. It is the son who has the responsibility to carry forward his fathers dream and the continuity of the family.
2. From Uttarayana starts the ‘day’ of Devatas, while dakshinayana is said to be the ‘night’ of devatas, so most of the auspicious things are done during this time. Uttarayana is also called as Devayana, and the next half is called Pitrayana.
3. It was on this day when Lord Vishnu ended the ever increasing terrorism of the Asuras by finishing them off and burying their heads under the Mandar Parvat. So this occasion also represents the end of negativities and beginning of an era of righteous living.
4. The great savior of his ancestors, Maharaj Bhagirath, did great Tapasya to bring Gangaji down on the earth for the redemption of 60,000 sons of Maharaj Sagar, who were burnt to ashes at the Kapil Muni Ashram, near the present day Ganga Sagar. It was on this day that Bhagirath finally did tarpan with the Ganges water for his unfortunate ancestors and thereby liberated them from the curse. After visiting the Patala for the redemption of the curse of Bhagirath’s ancestors Gangaji finally merged in the Sagar. Even today a very big Ganga Sagar Mela is organized every year on this day at the confluence of River Ganges and the Bay of Bengal. Lakhs take dip in the water and do tarpan for their ancestors
5. Another well-known reference of this day came when the great grandsire of Mahabharata fame, Bhishma, declared his intent to leave his mortal coil on this day. He had the boon of Ichha-Mrityu from his father, so he kept lying on the bed of arrows till this day and then left his mortal coil on Makar Sankranti day. It is believed that the person, who dies during the period of Uttarayana, becomes free from transmigration. So this day was seen as a sure-shot Good Luck day to start your journey or endeavors to the higher realms beyond.
ISKCON Navi Mumbai , each year distributes Khichdi and Halwa prasadam to the needy, underprivileged. This year devotees have pledged to distribute almost 21000 plates of prasadam in and around Navi Mumbai.