I guess it is a problem of file extension. The server is not allowed to serve ascx files.
You may try :
<httpHandlers>
<remove verb="*" path="*.ascx"/>
<add verb="*" path="*.ascx" type="Eshop.jQueryHandler,App_Code" />
</httpHandlers>
or
declaring the handler for path="*.myascx"
, then load the corresponding .ascx
in the handler (this would change your ajax calls urls)