Catalyzes the last step of tRNA splicing, the transfer of the splice junction 2'-phosphate from ligated tRNA to NAD to produce ADP-ribose 1''-2'' cyclic phosphate. 2'-phospho-[ligated tRNA] + NAD(+) = ADP-beta-D-ribose 1'',2''-cyclic phosphate + mature tRNA + nicotinamide Widely expressed. Weakly or not expressed in lung, spleen, small intestine and peripheral blood leukocytes. Belongs to the KptA/TPT1 family.