The use of the time gating technique for lifetime reconstruction in the Fourier domain is a novel technique. Time gating provides sufficient data points in the time domain for reliable application of the Fourier transform, which is essential for the time deconvolution of the system of the integral equations employed in the reconstruction. The Fourier domain telegraph equation is employed to model the light transport, which allows a sufficiently broad interval of frequencies to be covered. Reconstructed images contain enough information needed for recovering the lifetime distribution in a sample for any given frequency within the megahertz-gigahertz band. The use of this technique is essential for recovering time-dependent information in fluorescence imaging. This technique was applied in reconstruction of the lifetime distribution of four tubes filled with Rhodamine 6G embedded inside a highly scattering slab. Relatively accurate fluorescence lifetime reconstruction demonstrates the effectiveness and the potential of the proposed technique.