Catalysis of the reaction: 2'-phospho- + 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.
2\'-phospho-:NAD+ phosphotransferase activity