There seems to be confusion over the date for Celebrating Makara Sankranti for 2014. Many online portals claims it as 14th of January 2014 (Tuesday) and some calender like Government holiday list shows January 15th as Makara Sankranthi 2014.
The real confusion is over movement of Sun i.e. Makara Sankranti has an astrological significance, as the sun enters the Capricorn (Sanskrit: Makara) zodiac constellation on that day. The transition this year will take place at 11:40 pm on January 14 as we cannot celebrate at night it is followed to next date i.e. 15th of Jan 2014
But most of the online portals like http://publicholidays.in/#2014 and other Government website announced it on 14 January Tuesday Pongal AN AP AR AS GJ KA PY TN
http://india.gov.in/sites/upload_files/npi/files/govt_holiday_list_14.pdf Even Government of India Announced it on 14th of January 2014 as Makara Sankrathi festival.
These holidays are as per the Circular issued by the Ministry of Personnel, Public Grievances and Pensions.