The Sankranti of any month is considered auspicious as it signifies a fresh start. However Makara Sankranti is celebrated
In the month of Magha when the sun passes through the winter solstice, from the Tropic of Cancer to the Tropic of Capricorn.
This festival has been celebrated for thousands of years. Initially, this was probably a festival celebrated in the cold climate, when people prayed for the warmth of the sun. In all likelihood, the Aryans celebrated it, and continued to do so after migrating to India. Today, Makara Sankranti is celebrated throughout India As a harvest festival.