Kabul, where Emperor Babur ruled for nineteen years, remained dear to him even after he established the Mughal dynasty in Hindustan. Babur was buried in Agra, but it was possibly his son, Humayun, who returned his body to Kabul while he was retreating from India after being defeated by Sher Shah Sur. He wanted to bury his father under “the open Kabul sky,” in his favourite garden, as Babur had desired.
Source
From Reconstructing Babur's Grave Enclosure in Heritage of the Mughal World (Philip Jodidio, editor)
Nanda, Ratish. "Reconstructing Babur's Grave Enclosure". In
Heritage of the Mughal World, edited by Philip Jodidio, 139-145. Munich: Prestel, 2015.
Prestel and the Aga Khan Trust for Culture