Makar Sankranti is also known as Utrayan. On this day one should try and control the Antashatrus as in keep control of lust, anger, greed etc.  On this day people make mithay (sweets), feed grass to cows and carry out many good deeds. Feeding grass to a cow on this day yields huge amount of punyas (benediction), and any good deed carried out on this day is said to multiply its value by thousands, in the amount of punyas yielded.  On this day religion loving people make ladoos made of seseme seeds and jiggery, which are then donate to people who are less fortunate than them.

Sankranti occurs in January, at which time the sky is clear and very bright. When looked at the sky  has the effect of soothing the mind. In order to encourage people to do darshan of this beautiful sky, a kite flying festival is held.  Kites of all different colours are flown by people from all different walks of life.
On this day we should pray to Maharaj that so that our kite (life) does not waiver, we have given the kite string to Him to hold and guide.