GO:0000215:   tRNA 2"-phosphotransferase activity
Catalysis of the reaction: 2"-phospho-[ligated tRNA] + NAD+ = mature tRNA + ADP ribose 1"",2""-phosphate + nicotinamide + H2O. This reaction is the transfer of the splice junction 2-phosphate from ligated tRNA to NAD+ to produce ADP-ribose 1"-2" cyclic phosphate.