I am having issue in the last line of the below code which is causing the redirect loop (at least that's what i think so)

RewriteEngine On
RewriteBase /jgel/
RewriteCond %{REMOTE_ADDR} !^172\.172\.121\.142
RewriteCond %{REQUEST_URI} !maintainance\.php
RewriteCond %{REQUEST_URI} !resources/(.*)$ [nc]
RewriteRule ^(.*)$ maintenance.php [R=307,L]

I have tried this and this too doesn't work

RewriteEngine On
RewriteBase /
RewriteCond %{REMOTE_ADDR} !^172\.172\.121\.142
RewriteCond %{REQUEST_URI} !maintainance\.php
RewriteCond %{REQUEST_URI} !resources/(.*)$ [nc]
RewriteRule ^(.*)$ /jgel/maintenance.php [R=307,L]